Bentley Companys June 30 bank statement and June ledger accounts for cash are summarized below:

BANK STATEMENT
	Checks				Deposits				Balance
Balance, June 1										$	6,500
Deposits during June						$	16,200				22,700
Checks cleared during June		$	16,600								6,100
Bank service charges			40								6,060
Balance, June 30											6,060

Cash (A)
June 1 Balance	6,500	June Checks written	19,000
June Deposits	18,100

Required:

1. Reconcile the bank account. A comparison of the checks written with the checks that have cleared the bank shows outstanding checks of $2,400. A deposit of $1,900 is in transit at the end of June.

	Debit	Credit BENTLEY COMPANY		Debit	Credit
		Bank Reconciliation, June 30
Company's Books			Bank Statement
Bank service Charge
Additions			Additions
deposit in transit
Deductions			Deductions
Correct cash balance			Correct cash Balance

Journal Entry worksheet: Record service charges deducted from bank account.

Date	General Journal	Debit	Credit
June 30

Enter debits before credits