Case 1 Gordon Company is unable to reconcile the bank balance at January 31. Gordon's reconciliation is as follows. Cash balance per bank 65,340 Add: NSF check 1,240 Less: Bank service charge 35 Adjusted balance per bank 66,545 Cash balance per books 65,815 Less: Deposits in transit 850 Add: Outstanding checks 1.650 Adjusted balance per books (6,615 Instructions (a) Prepare a correct bank reconciliation. (b) Journalize the entries required by the reconciliation