BANK RECONCILIATION ILLUSTRATED Balance per bank: $14,280 Balance per book: $13,319 NSF check from a customer: $175 The note collected by the bank was a $500, 3-month, 12% note. The bank charged a $10 collection fee. No interest has been accrued. Outstanding checks at May 31 total $2,410. Deposits in transit at May 31 total $1,752. The Company check for $352, dated May 10, cleared the bank on May 25. The company recorded this check, which was a payment on account, for $325