Preparing a Bank Reconciliation Prepare a bank reconciliation for Eugene Company at January 31, 2009, using the information shown.

1. Cash per the accounting records at January 31 amounted to $145,604; the bank statement on this same date showed a balance of $129,004.

2. The canceled checks returned by the bank included a check written by the LeRoy Company for $3,528 that had been deducted from Eugene’s account in error.

3. Deposits in transit as of January 31, 2009, amounted to $21,856.

4. The following amounts were adjustments to Eugene Company’s account on the bank statement:

a. Service charges of $52.

b. An NSF check of $2,800.

c. Interest earned on the account, $80.

5. Checks written by Eugene Company that have not yet cleared the bank include four checks totaling $11,556.