Exercise 8-9 (Part Level Submission) Don Wyatt is unable to reconcile the bank balance at January 31. Dons reconciliation is as follows.

Cash balance per bank		$4,300.20
Add: NSF check		320.00
Less: Bank service charge		33.00
Adjusted balance per bank		$4,587.20
Cash balance per books		$4,615.20
Less: Deposits in transit		900.00
Add: Outstanding checks		938.00
Adjusted balance per books		$4,653.20

Journalize the entries required by the reconciliation