EXECUTED CASH RECONCILIATION — CNY; signed cash movement (+ increases cash)
Controls: GL 52,800 (supplied); bank 50,410 (supplied); cutoff July (per assignment)

Matching allocations
Group | Ledger IDs / amount | Bank IDs / amount | Result
G2 / R8 | G2a + G2b: 1,200 + 1,200 recorded; duplicate G2b reversed | R8a 500 + R8b 700 = 1,200 | R8 uniquely allocates one receipt; G2b separate duplicate posting
G3 | G3 recorded cash -760 | bank actual -670 (per supplied fact; bank transaction ID not supplied) | correction +90
G5 | G5a/G5b same POST-G5 export representation; zero incremental movements | n/a | collapse representation only; do not reverse posting

Book adjustment journal rows (proposed, unposted)
Source IDs | Debit | Credit | Amount | Cash effect | Period/status
G2b | UNRESOLVED original offset account | Cash | 1,200 | -1,200 | July; Proposed/unposted; conditional on original offset lookup
G3 | Cash | UNRESOLVED original offset account | 90 | 90 | July; Proposed/unposted; conditional on original offset lookup
FEE | UNRESOLVED fee offset account | Cash | 60 | -60 | July; Proposed/unposted; conditional on bank support and account lookup
INT | Cash | UNRESOLVED interest offset account | 20 | 20 | July; Proposed/unposted; conditional on bank support and account lookup
Book adjustment total: -1,150; adjusted book: 51,650

Bank timing bridge (supported, already in books)
D7 deposit in transit +1,800; C4 outstanding check -500
Timing subtotal: 1,300; adjusted bank: 51,710
Adjusted bank less adjusted book residual: +60
FEE -60 and INT +20 are in bank control and journal proposals, not timing; UNK -100 is in bank control, unresolved, and excluded from journals.
CONTROL LIMIT: no opening balances or full-period movement population supplied; period-end totals are supplied external-balance controls, not independently rebuilt from complete movements.