Urban Bloom, Inc.'s books show an ending cash balance of $19,000 before preparing the bank reconciliation. Given the bank reconciliation shows outstanding checks of $4,800, deposits in transit of $3,800, NSF check of $280, and interest earned on the bank account of $190, the company's up-to-date ending cash balance equals:

$15,110.00 without the bank reconciliation being posted to the bank account or $19,910.00 given it is posted and available in the balance.

Explanation:

$19,000-3,800.00-280.00+190.00=$15,110.00 (without the bank reconciliation posting and showing available in the account.)

OR

$19,000-4,800.00-3,800.00-280.00+190.00=$19,910.00 (with the bank reconciliation posting and showing available in the bank account.)

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