Coffee Plus, a coffee shop, had the following information for January 31, 2019:

Balance on bank statement January 31, 2019 $42,000

Service charges for January 2019 25

Interest earned 18

Cash account balance on books January 31, 2019 $39,500

Deposits in transit $18,000

Check received by us from customer was returned by bank as NSF $1,900

Collections of AR made directly by the bank $3,900

Outstanding checks $19,307

Check we wrote for $4,000 recorded in error by bank as $4,800

Prepare the bank reconciliation for January 2019 and prepare the necessary journal entried for January 31, 2019.