Bank Reconciliation The following data were gathered to use in reconciling the bank account of Lays Company: Balance per bank Balance per company records Bank service charges Deposit in transit NSF check Outstanding checks $ 34,120 28,460 160 5,030 1,850 12,700 a. What is the adjusted balance on the bank reconciliation? b. Journalize any necessary entries for Lays Company based on the bank reconciliation. If an amount box does not require an entry, leave it blank.