Organic Food Co.'s cash account shows a $6,300 debit balance and its bank statement shows $5,720 on deposit at the close of business on August 31.

1. August 31 cash receipts of $2,040 were placed in the banks night depository after banking hours and were not recorded on the August 31 bank statement.
2. The bank statement shows a $200 NSF check from a customer; the company has not yet recorded this NSF check.
3. Outstanding checks as of August 31 total $1,920.
4. In reviewing the bank statement, an $160 check written by Organic Fruits was mistakenly drawn against Organic Foods account.
5. The August 31 bank statement lists $100 in bank service charges; the company has not yet recorded the cost of these services.

Prepare a bank reconciliation using the above information.

ORGANIC FOOD CO.
Bank Reconciliation
August 31
Bank statement balance			Book balance
Add:			Add:
Deduct:			Deduct:
Adjusted bank balance			Adjusted book balance