Atlas Company's January bank statement had a balance of $32,360. Their accounting general ledger showed a cash balance of $35,465 on January 31st. The following additional information was discovered when the bank statement was compared to the accounting records:

• There was interest earned of $10 on the bank statement that the company bookkeeper had not recorded yet.
• Atlas made a $4,500 deposit on January 31st that was not showing on the January bank statement.
• There was a bank service charge of $15 on the bank statement that the company bookkeeper had not recorded yet.
• There was a total of $1,500 of outstanding checks that have not cleared the bank yet.
• A check in the amount of $190 (written for office supplies) was correctly processed by the bank. The company's bookkeeper inadvertently recored the check for $90 in their accounting records.

Which bank reconciliation below is correct?

Atlas Company
Bank Reconciliation
January 31st
Book Balance	$ 35,465		Bank Balance	$ 32,460
Add:			Add:
Interest Earned	10		DIT	4,500
Deduct:			Deduct:
Service Charge	-15		O/S checks	-1,500
			Bank Error	-190
Adjusted Book Balance	$35,360		Adjusted Bank Balance	$ 35,360

Atlas Company
Bank Reconciliation
January 31st
Book Balance	$ 35,465		Bank Balance	$ 32,360
Add:			Add:
Interest Earned	10		Bank Error	90
DIT	4,500
Deduct:			Deduct:
Service Charge	-15		O/S checks	-1,500
Adjusted Book Balance	$35,360		Adjusted Bank Balance	$ 35,360

Atlas Company
Bank Reconciliation
January 31st
Book Balance	$ 35,465		Bank Balance	$ 32,360
Add:			Add:
Interest Earned	10		DIT	4,500
Deduct:			Deduct:
Service Charge	-15		O/S checks	-1,500
Book Error	-100
Adjusted Book Balance	$35,360		Adjusted Bank Balance	$ 35,360

Atlas Company
Bank Reconciliation
January 31st
Book Balance	$ 32,360		Bank Balance	$ 35,465
Add:			Add:
DIT	4,500		Interest Earned	10
Deduct:			Deduct:
O/S checks	-1,500		O/S checks	-15
			Bank Error	-100
Adjusted Book Balance	$35,360		Adjusted Bank Balance	$ 35,360