Complete a bank reconciliation and the entries for the Howard Company. At the end of September 2021, Howard accounting records show a cash balance of $5,000. The September bank statement reports a cash balance of $3,900. After investigation, there was an NSF check of $1,300, service fee of $200, interest earned of $70, outstanding checks of $1,900, and a deposit in transit of $1,600. A check to Ameren correctly cleared the bank for $220 but was incorrectly recorded by Bigelow as $250.