A local bank began charging $2.70 each month for returning canceled checks. The bank also has an $14.20 "maintenance" fee if a checking account slips below $750.00. Donna Sands likes to have copies of her canceled checks for preparing her income tax returns. She has received her bank statement with a balance of $583.59. Donna received $2.98 in interest and has been charged for the canceled checks and the maintenance fee. The following checks were outstanding: No. 94, $130.32; No. 96, $122.30; No. 98, $210.60; and No. 99, $89.61. A deposit of $779.53 was not recorded on Donna's bank statement. Her checkbook shows a balance of $824.21.

Donna's checkbook balance BANK RECONCILIATION Bank balance Add: Add: Subtotal Subtotal Deduct: Deduct: Subtotal Reconciled balance Reconciled balance