I cannot get my bank reconciliation right.Numbers 40, 42, and 44 still have errors, I believe they stem from 40. Any one Know how this works?

Company's Books Bank Statement Ending Balance per books 62,894.68 Ending balance per bank 63,035.00 Additions Additions 23-Jun check under debited 300.00 24-Jun Not our check 1,900.00 Total 1. Add to Books 2. Add to Bank 300.00 Total 1,900.00 Deductions Deductions 22-Jun NSF cha 27-Jun Phone Bill 29-Jun Service Char 22-Jun NSF 20.00 285.00 -40.00 2,850.00 16-Jun incorrectly recorded (270.00) 3. Deduct from Books 4. Deduct from bank 2,895.00 1,630.00 Ending Correct cash balance 62,849.68 Ending Correct cash balance 64,665.00 P.O. Box 5551212, Miami, Florida 33999 Ph # [305] 555-1212 123 Speed Lane Miami, Florida 33999 Previous Balance Account Number Statement Date 33999999 E301200x DepositsCredits Checks Debits 146,505.00 83.470.00 63,035.00 63,035.00 Ending Balance Activity in date order Date Description Deposit Paid check # 5002 Paid check # 5003 Deposit Paid check # 5005 NSF NSF sevice charge Paid check # 5006 Deposit Paid check # 306 Paid check # 5007 Paid check # 5008 Paid check # 5009 Elec Remit AT&T Telephone Paid check # 5010 Service Charge- Checks Amount 136,160.00 -32,000.00 24,500.00 6,520.00 13,100.00 2,850.00 20.00 -6,400.00 3,825.00 -1,900.00 775.00 240.00 450.00 285.00 910.00 40.00 Balance 136,160.00 104,160.00 79,660.00 86,180.00 73,080.00 70,230.00 70,210.00 63,810.00 67,635.00 65,735.00 64,960.00 64,720.00 64,270.00 63,985.00 63,075.00 63,035.00 63,035.00 Jun 01 Jun 07 un Jun 16 Jun 21 Jun 22 Jun 22 Jun 22 Jun 23 un Jun 26 Jun 26 Jun 27 Jun 27 Jun 27 Jun 29 Check # 306 is not our check Our policy is to charge the customer for any charges related to NSF checks The Deposit on Jun 16 was incorrectly recorded by the bank. The Deposit on Jun 23 was correctly recorded by the bank. We do not modify the original journal entry 93 Based on the information on the "Bank Reconciliation" sheet prepare the journal entry required to decreases cash 40 94 95 Our CPA has informed us to estimate that 1.00% of Computer & Consulting Revenue will be uncollectable 96 97 98 42. Income taxes are to be computed at the rate of 25 percent of net income before taxes. [IMPORTANT NOTE: Since the income taxes are a percent of the net income you will want to prepare the Income Statements through the Net Income Before Tax line. The worksheet contains all of the accounts and their balances which you can then transfer to the appropriate financial statement.] Closing Entries 01 02 0343.Close the revenue accounts 04 05 44.Close the expense accounts 06 07 45. Close the income summary account 08 09 46.Close the dividends account 10 Company's Books Bank Statement Ending Balance per books 62,894.68 Ending balance per bank 63,035.00 Additions Additions 23-Jun check under debited 300.00 24-Jun Not our check 1,900.00 Total 1. Add to Books 2. Add to Bank 300.00 Total 1,900.00 Deductions Deductions 22-Jun NSF cha 27-Jun Phone Bill 29-Jun Service Char 22-Jun NSF 20.00 285.00 -40.00 2,850.00 16-Jun incorrectly recorded (270.00) 3. Deduct from Books 4. Deduct from bank 2,895.00 1,630.00 Ending Correct cash balance 62,849.68 Ending Correct cash balance 64,665.00 P.O. Box 5551212, Miami, Florida 33999 Ph # [305] 555-1212 123 Speed Lane Miami, Florida 33999 Previous Balance Account Number Statement Date 33999999 E301200x DepositsCredits Checks Debits 146,505.00 83.470.00 63,035.00 63,035.00 Ending Balance Activity in date order Date Description Deposit Paid check # 5002 Paid check # 5003 Deposit Paid check # 5005 NSF NSF sevice charge Paid check # 5006 Deposit Paid check # 306 Paid check # 5007 Paid check # 5008 Paid check # 5009 Elec Remit AT&T Telephone Paid check # 5010 Service Charge- Checks Amount 136,160.00 -32,000.00 24,500.00 6,520.00 13,100.00 2,850.00 20.00 -6,400.00 3,825.00 -1,900.00 775.00 240.00 450.00 285.00 910.00 40.00 Balance 136,160.00 104,160.00 79,660.00 86,180.00 73,080.00 70,230.00 70,210.00 63,810.00 67,635.00 65,735.00 64,960.00 64,720.00 64,270.00 63,985.00 63,075.00 63,035.00 63,035.00 Jun 01 Jun 07 un Jun 16 Jun 21 Jun 22 Jun 22 Jun 22 Jun 23 un Jun 26 Jun 26 Jun 27 Jun 27 Jun 27 Jun 29 Check # 306 is not our check Our policy is to charge the customer for any charges related to NSF checks The Deposit on Jun 16 was incorrectly recorded by the bank. The Deposit on Jun 23 was correctly recorded by the bank. We do not modify the original journal entry 93 Based on the information on the "Bank Reconciliation" sheet prepare the journal entry required to decreases cash 40 94 95 Our CPA has informed us to estimate that 1.00% of Computer & Consulting Revenue will be uncollectable 96 97 98 42. Income taxes are to be computed at the rate of 25 percent of net income before taxes. [IMPORTANT NOTE: Since the income taxes are a percent of the net income you will want to prepare the Income Statements through the Net Income Before Tax line. The worksheet contains all of the accounts and their balances which you can then transfer to the appropriate financial statement.] Closing Entries 01 02 0343.Close the revenue accounts 04 05 44.Close the expense accounts 06 07 45. Close the income summary account 08 09 46.Close the dividends account 10