Organic Food Co.'s cash account shows a $7,500 debit balance and its bank statement shows $6,560 on deposit at the close of business on August 31.

1. August 31 cash receipts of $3,240 were placed in the bank's night depository after banking hours and were not recorded on the August 31 bank statement.
2. The bank statement shows a $320 NSF check from a customer; the company has not yet recorded this NSF check.
3. Outstanding checks as of August 31 total $3,120.
4. In reviewing the bank statement, an $280 check written by Organic Fruits was mistakenly drawn against Organic Food's account.
5. The August 31 bank statement lists $220 in bank service charges; the company has not yet recorded the cost of these services.

In reviewing the bank statement, an $280 check written by Organic Fruits was mistakenly drawn a The August 31 bank statement lists $220 in bank service charges; the company has not yet record prepare a bank reconciliation using the above information. ORGANIC FOOD CO Bank Reconciliation August 31 Bank statement balance Book balance Add: Add: 0 0 Deduct: Deduct: O Adjusted book balance Adjusted bank balance