Fred White Company operates four bowling alleys. The business received the October 31, 2016, bank statement from City National Bank, and the shows an ending balance of $885. Listed on the statement are an EFT rent of a service of totaling $65, and a $30 charge for printed $410, a service charge of $10, NSF checks totaling $65, and a $30 charge for printed checks. In reviewing the cash records, the business identified outstanding checks totaling $470 and a deposit in transit of $1, 785. During October, the business recorded a $270 check by debiting Salaries Expense and crediting Cash for $27. The business Cash account show a October 31 balance $2, 138. Prepare the bank reconciliation at October 31. Journalize any transactions required from the bank reconciliation