Banking. Washburn Inc. received the February Bank Statement from Bank of Mt. Zion, which showed an opening balance of $71,200.00, a service charge of $15.00, and a NSF for $30.00. The accountant of the corporation noticed that there are two deposits in transit resulting a total of $9,120.00, and four outstanding cheques resulting a total of $8,130.75. Complete the reconciliation process and determine the final balance if Washburn Inc. has $72,189.25 on the book.