Bank Balance 7/31 420 Book Balance 7/31 360 Add: Add: Deposit in Transit 90 Interest Revenue 9 Error Ck # 954 30 EFT 135 Deduct: Deduct: Service Charge 15 Outstanding Checks 150 NSF Check (Customer's) 45 Error Ck #989 54 Adjusted Bank Balance 390 Adjusted Bank Balance 390 Record the required journal entries for the preceding bank reconciliation. Use compound journal entries and assume check #989 went to Vendor Co. to pay them what we owed. Date Account Dr. Cr. 31-Jul (Additions to cash - bank rec) 31-Jul (Deductions from cash - bank rec)