BREASTSTROKE

Proof of Cash
For the Month of May, 2009
30-Apr Receipts Disbursements 31-May
Per bank 808,000 3,838,000 3,256,000 1,390,000
UC
Apr. 30 376,000 (376,000)
May 31. 50,000 50,000
OC
Apr. 30 (132,000) (132,000)
May 31. 395,000 (395,000)
Unrecorded company checks
Apr. 30 (49,000) (49,000)
May 31. 32,000 (32,000)
Breast check charged to Back-April (40,000) (40,000)
Deposit of Back credited to Breast
Apr. 30 (106,000) (106,000)
May 31. (88,000) (88,000)
Deposit over - May (18,000) (18,000)
Adjusted balances 857,000 3,406,000 3,338,000 925,000

Per books 819,000 3,387,000 3,376,000 830,000

Notes collected
April 64,000 (64,000)
May 75,000 75,000
BSC
April (7,000) (7,000)
May 4,000 (4,000)
NSF checks
April (26,000) (26,000)
Company check under - April (9,000) (9,000)
Adjusted balances
Deposit unrecorded
April 16,000 (16,000)
May 24,000 24,000
Adjusted balances 857,000 3,406,000 3,338,000 925,000
Computation of UC, end
UC, beg 376,000
Add book receipts for deposit - May
Total book receipts - May 3,387,000
Non-deposit book debits
Note collected - April (64,000)
Deposit unrecorded in April recorded in May (16,000)
Deposit unrecorded in May 24,000 3,331,000
Total available for deposit - May 3,707,000
Less bank receipts for deposit - May
Total bank receipts - May 3,838,000
Non-deposit bank credits - May
Deposit of Back credited to Breast - May (88,000)
Deposit over - May (18,000)
Note collected - May (75,000) (3,657,000)
UC, end 50,000

Computation of OC, beg

OC, end 395,000
Add Actual checks paid by bank - May
Total bank disbursements - May 3,256,000
Non-check bank debits - May
Unrecorded April company checks recorded in May (49,000)
Unrecorded company checks - May 32,000
Breast check charged to Back - April, corrected in May (40,000)
Deposit of Back credited to Breast, April, corrected in May (106,000)
May deposit over, May, corrected in May (18,000)
BSC - May (4,000) 3,071,000
Total checks available for payment - May 3,466,000
Less book disbursements for checks paid - May
Total book disbursements 3,376,000
Less Non-checks book credits
BSC - April (7,000)
NSF checks - April (26,000)
Company check under - April (9,000) (3,334,000)
OC, beg 132,000

Change the figures for the bank as follows:

Bank receipts, May 3,838,000
Bank balance, May 31 1,390,000