Great Falls Cos bank reconciliation as of February 28 is shown below, Bank balance $ 37,643 Book balance $ 38,153 Deposit in transit 2.950 Note collection +745 - Outstanding checks 1.730 Check printing 35 Adjusted bank balance $ 38,863 Adjusted book balance $ 38,863 One of the adjusting journal entries that Great Falls must record as a result of the bank reconciliation includes Debit Cash $2.950, credit Sales $2.950 Debit Cash $2.950: credit Accounts Receivable $2.950 Debit Note Receivable $745: credit Cash $745 Debit Check Printing Expense 535; Credit Cash $35