After reconciling the cash balances, a company found the following differences: 1) outstanding checks, $2030; 2) bank fees $33 Which of the following presents the adjustment that must be made in the accounting to show the correct value of cash?

1) charge: miscellaneous expenses $33; charge: accounts payable $2030: cash credit $2063 2) charge: accounts payable $2030; cash payment $2030

3) the bank is notified but no accounting adjustment is made

4) charge: miscellaneous expenses $33, cash credit $33