10. Mooner Sooner has received their bank statement for the month ending April 30, 2020. The balance on the bank statement is $8,000. At the end of April, the balance per the books is $5,020. There are checks outstanding of $5,800 and a deposit in transit of $4,000. On the bank statement there is a EFT received of $1,500. There is an NSF check from Steve Mayberry for $300 and a bank service fee of $20. What is the reconciled bank balance of Mooner Sooner.

11. Make the journal entry to record the NSF check for Mooner Sooner in #10. Include the note.