MC Qu. 144 Clayborn Company' bank reconciliation as... Clayborn Company bank reconciliation as of May 31 is shown below. $15,800 Book balance $17,025 Bank balance Deposit In transit 5,200 Bank service fees 25 Outstanding checks 4,600 NSF returned LS6400 LS16400 Adjusted book balance The adjusting journal entries that Clayborn must record as a result of the bank reconciliation include: O A debit to Cash of $625 O A debit to Cash of $5.200 O A credit to Cash of $4.600 O A credit to Cash of $600 O A debit to cash of $25