Coronado Ltd is unable to reconcile the bank balance at January $31.$ Coronado's reconciliation is as follows.

Cash balance per bank

Add: NSF check

$4,300\mathrm{.}20$

$320\mathrm{.}00$

$34\mathrm{.}00$

Less: Bank service charge

Adjusted balance per bank

$4,586\mathrm{.}20$

Cash balance per books

$4.,615\mathrm{.}20$

Less: Deposits in transit

Add: Outstanding checks

$900\mathrm{.}00$

$939\mathrm{.}00$

Adjusted balance per books

$4,654\mathrm{.}20$

Prepare a correct bank reconciliation. $($Reconcile the bank balance first and then the book balance. List

items that increase balances first.$)$

Coronado AG

Bank Reconciliation

January $31$

gj

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Journalize the entries required by the reconciliation. $($Credit account titles are automatically indented

when amount is entered. Do not indent manually.$)$

No$.$ Account Titles and Explanation

Debit

$($To record NSF check.$)$

$($To record bank service charge.$)$