eu tu 175 Instructions Journalize the entries in March that pertain to the operation of the petty cash fund. E8-9 Don W tion is as follows. yatt is unable to reconcile the bank balance at January 31. Don's reconcilia- Prep Cash balance per bank Add: NSF check Less: Bank service charge Adjusted balance per bank $3,560.20 490.00 25.00 $4,025.20 (LO 3 Cash balance per books Less: Deposits in transit Add: Outstanding checks Adjusted balance per books $3,875.20 530.00 730.00 $4,075.20 Instructions (a) Prepare a correct bank reconciliation. b) Journalize the entries required by the reconciliation. ing cheohApril 30, the bank reconciliation of Westbrook Company shows three outsta ing checks: no. 254, no. $650; no. 255, $620; and no. 257, $410. The May bank statement and checks LO 3) the May cash payments journal show the following Cash Payments Journal Checks Issued