A bank reconciliation proves the accuracy of the depositor's and the bank's records. The bank statement balance is adjusted for items such as outstanding checks and unrecorded deposits made on or before the bank statement date but not reflected on the statement. The book balance is adjusted for items such as service charges, bank collections for the depositor, and interest earned on the account. BANK 28 Item #1 Item #2 Item #3 Used by bank employees to verify signatures on checks Lists items such as currency and checks along with their dollar amounts. A transfer of cash from one party to another that does not involve a paper document Signed by the depositor instructing the bank to pay a specified amount of money to a designated recipient Item #4