Cash balance per bank - 10,000

Cash balance per books - 12,000

Outstanding checks - 1,800

Deposit in transit - 2,450

Interest earned (on bank account) - 52

Bank service charges - 15

Reported on the bank statement is a canceled check that the company failed to record. (This check was a payment on account payable).

Correct (reconciled) ending balance of Cash, and the amount of the omitted check.