Bank reconciliation data and adjustment data: 1. The company reconciles its bank statement every quarter. Information from the December 31, 2021, bank reconciliation is: Deposit in transit: 12/30/2021 $4,000 Outstanding checks #440 3,500 #452 500 #453 800 #454 5,880 The bank statement received for the quarter ended March 31, 2022, is as follows: Beginning balance per bank $29,480 Deposits: 1/2/2022, $4,000; 2/2/2022, $8,400; 3/30/2022, $153,000 165,400 Checks: #452, $500; # 453, $800 ; # 457, $16,050 ; # 458, $97,500 (114,850) Debit memo: Bank service charge (record as operating expense) Ending bank balance (100) $79.930