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, 20187 (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.)