36.

The Fitzgerald Company maintains a checking account at the Bank of the North. The bank provides a bank statement along with canceled checks on the last day of each month. The October 31, 2016, bank statement included the following information:

Balance, October 1, 2016	$	32,760
Deposits		89,500
Checks processed		(78,700)
Service charges		(420)
NSF checks		(1,670)
Monthly loan payment deducted
directly by bank from account
(includes $470 in interest)		(4,170)
Balance, October 31, 2016	$	37,300

The companys general ledger cash (checking) account had a balance of $42,677 at the end of October. Deposits outstanding totaled $4,294, and all checks written by the company were processed by the bank except for those totaling $5,690. In addition, a check for $570 for the purchase of office furniture was incorrectly recorded by the company as a $57 disbursement. The bank correctly processed the check during October.

Required:
1.	Prepare a bank reconciliation for the month of October.