Cullumber Sells is unable to reconcile the bank balance at January 31. Cullumber's reconciliation is shown here.

Cash balance per bank $3,760.20

Add: NSF check 590.00

Less: Bank service charge 30.00

Adjusted balance per bank 4,075.20

Cash balance per books $4,320.20

Less: Deposits in transit 630.00

Add: Outstanding checks 935.00

Adjusted balance per books 4,380.20

Cullumber Bank Reconciliation January 31 Cash balance per bank statement ^ Add : Less : Bank service charge Adjusted cash balance per bank $ 3,760.20 Cullumber Bank Reconciliation January 31 Cash balance per bank statement ^ Add : Less : Bank service charge Adjusted cash balance per bank $ 3,760.20