27. (2 points) Sebastian Company accounts for and deposits all of it cash collections immediately upon receipt. Sebastian also makes all payments by check. Sebastian's 10-31 "cash balance per books was $46,925. While completing its October bank reconciliation, Sebastian identified the following: Deposits in transit $7,200 Outstanding checks 17,000 Bank service charge 30 Returned check marked NSF from one of Sebastian's customers 750 Prepare the AJE(S) Sebastian should make as a result of completing its October bank reconciliation