Operating cash — bank reconciliation, June 30, 2026

Account #•2241 · Meridian National Bank · reconciled to general ledger

Entity: Northwind Logistics, Inc.Period: FY2026 · JuneCurrency: USDPBC: bank stmt, GL 1010, o/s check register

PER BANK STATEMENT

Balance per bank, 06/30/26	4,431,905
Add: deposits in transit	312,400
Less: outstanding checks	(548,220)
Adjusted bank balance	—

PER GENERAL LEDGER

Balance per books, 06/30/26	4,182,650
Add: interest earned	18,720
Less: bank service charges	(1,935)
Less: NSF check returned	(3,350)
Adjusted book balance	—

Tick legend: = agreed to supporting document (click a reconciling item to clear) Ø = footed & cross-footed § = traced to subsequent bank clearing

Prepared byA. Okonkwo2026-07-03

Reviewed by— pending —clears when difference = $0

Illustrative reconciliation for a representative entity. Reconciling items are interactive — clearing each one applies it to the adjusted balances; the workpaper ties out when the unexplained difference reaches zero. Every item links to its supporting document in the full workbook.