Blossom Wyatt is unable to reconcile the bank balance at January 31. Blossom's reconciliation is as follows.

Cash balance per bank		$3,340.34
Add: NSF cheque		560.16
Less: Bank service charge		29.09
Adjusted balance per bank		$3,871.41
Cash		$3,829.69
Less: Deposits in transit		620.12
Add: Outstanding cheques		720.02
Adjusted balance per books		$3,929.59

Prepare a correct bank reconciliation. (List items that increase balance as per bank & books first.)

Bank Reconciliation January 31
NSF chequeCash balance per bank statementAdjusted cash balance per bankDeposits in transitBank service chargeOutstanding cheques				$
AddLess: Cash balance per bank statementDeposits in transitAdjusted cash balance per bankNSF chequeOutstanding chequesBank service charge
LessAdd: Outstanding chequesNSF chequeBank service chargeAdjusted cash balance per bankCash balance per bank statementDeposits in transit
Cash balance per bank statementNSF chequeBank service chargeDeposits in transitOutstanding chequesAdjusted cash balance per bank				$
Adjusted cash balance per booksCash balance per booksDeposits in transitOutstanding chequesNSF chequeBank service charge				$
LessAdd:
Bank service chargeDeposits in transitNSF chequeCash balance per booksOutstanding chequesAdjusted cash balance per books			$
NSF chequeDeposits in transitOutstanding chequesCash balance per booksAdjusted cash balance per booksBank service charge
Bank service chargeCash balance per booksNSF chequeDeposits in transitAdjusted cash balance per booksOutstanding cheques				$

eTextbook and Media

List of Accounts

Journalize the entries required by the reconciliation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 31