Bank Reconciliation The following data were gathered to use in reconciling the bank account of Lays Company: Balance per bank $ 28,290 Balance per company records 23,600 Bank service charges 130 4,170 Deposit in transit NSF check 1,540 Outstanding checks 10,530 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