Bank reconciliation--computations and journal entry The Cash account in the ledger of Pine Golf Club shows a balance of $11,925 at December 31, 2018. The December 31 bank statement shows a balance of $10,440. The only reconciling items consist of: Bank service charges of $32. Deposit in transit of $1,813. NSF check from customer L. Diamond in the amount of $126. Error in recording check no. 970 for utilities: check was written in the amount of $834 but was recorded in Pine's accounting records as $384. Outstanding checks. (a) What is the amount of the adjusted cash balance at December 31, 2018? $_______________ (b) What is the total amount of outstanding checks at December 31, 2018? $________________ (c) Record the journal entry necessary, if any, to adjust Pine's Golf Club accounting records at December 31, 2018. (An explanation is not required; a single compound journal entry is acceptable.)