Prepare a bank reconciliation for Bend Company at January 31, 2022, using the information shown.

1. Cash per the accounting records at January 31 amounted to \(\$ 228,909\); the bank statement on this same date showed a balance of \(\$ 204,008\).

2. The canceled checks returned by the bank included a check written by DeVoe Company for \(\$ 6,987\) that had been deducted from Bend's account in error.

3. Deposits in transit as of January 31,2022 , amounted to \(\$ 33,442\).

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

a. Service charges of \(\$ 64\).

b. An NSF check of \(\$ 4,100\).

c. Interest earned on the account, \(\$ 110\).

5. Checks written by Bend Company that have not yet been cleared by the bank include four checks totaling \(\$ 19,582\).