based on the pictured bank reconciliation statement, prepare the general journal entries needed to adjust the checkbook balance.

... Balance per bank statement Add: Deposits in transit $10,200 2.000 $12,200 ... Deduct: Outstanding checks #459 $550 #469 142 #470 827 #471 250 Adjusted bank balance 1.769 $10,431 $10,512 .. $20 Balance per checkbook Deduct: Service charge Error in checkbook in recording a payment on account Ad justed checkbook balance 61 81 $10,431