Accounting

Below are several items discovered when you were reconciling the bank statement of the Sharp Company to determine the correct cash balance. 1. NSF check written by Disher Company for $115 2. Deposits in transit $73 3. Bank had inadvertently deducted $95 for a check written by Ship Company 4. Proceeds from a $2,000 note receivable collected by the bank plus $44 interest 5. Sharp's bookkeeper had entered a $75 check in the cash disbursements journal as $57. The check cleared the bank at $75 Make the journal entry(s) required on Sharp's books to adjust the cash account balance to the correct cash balance