An unbalanced bank reconciliation is a follow

cash balance per bank $7,015

Add:NSF check 1,680

Less: bank service charge 15

Adjusted balance per bank $8,680

Cash balance per books $8,240

Less: deposit in transit 1,200

Add outstanding checks 1,670

Adjusted balance per books 8,710

Required

a. Prepare the correct bank reconciliation

b. Indicate which items would require adjustment journal entry Do not journalize