Exercise 7-9 Don Wyatt is unable to reconcile the bank balance at January 31. Dons reconciliation is as follows. Cash balance per bank $4,420.20 Add: NSF check 260.00 Less: Bank service charge 34.00 Adjusted balance per bank $4,646.20 Cash balance per books $4,735.20 Less: Deposits in transit 960.00 Add: Outstanding checks 939.00 Adjusted balance per books $4,714.20

Prepare a correct bank reconciliation. (List items that increase cash balance first. Reconcile cash balance per bank first. Round answers to 2 decimal places, e.g. 52.75.) Don Wyatt Bank Reconciliation January 31 $ : : $ $ : $ $ SHOW LIST OF ACCOUNTS LINK TO TEXT

Journalize the entries required by the reconciliation. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.75.) No. Account Titles and Explanation Debit Credit 1. (To record NSF check.) 2. (To record bank service charge.)