2.	Record the necessary cash adjustments.

[The following information applies to the questions displayed below.j On October 31, 2015, the bank statement for the checking account of Blockwood Video shows a balance of $12,639, while the company's records show a balance of $12,376. Information that might be useful in preparing a bank reconciliation is as follows: a. Outstanding checks are $1,275. b. The October 31 cash receipts of $830 are not deposited in the bank until November 2. c. One check written in payment of utilities for $146 is correctly recorded by the bank but is recorded by Blockwood as a disbursement of $164. d. In accordance with prior authorization, the bank withdraws $659 directly from the checking account as payment on a note payable. The interest portion of that payment is $59 and the principal portion is $600. Blockwood has not recorded the direct withdrawal. e. Bank service fees of $33 are listed on the bank statement. f A deposit of $576 is recorded by the bank on October 13, but it did not belong to Blockwood. The deposit should have been made to the checking account of Hollybuster Video, a separate company. g. The bank statement includes a charge of $84 for an NSF check. The check is returned with the bank statement, and the company wi seek payment from the customer