Fill in the Blank 12 points to the 24. In preparing a bank reconciliation, the amount of outstanding checks is balance per bank statement 25. A check for $42 was erroneously charged by the bank as $32. In order for the bank reconciliation to balance, you must to the bank statement balance. 26 In preparing a bank reconciliation, the amount of a canceled check omitted from the journal is 27. The main reason that the bank statement cash balance and the company's cash balance do not initially balance is