POST INC. BANK RECONCILIATION
Cash balance per bank	$8,500
Cash balance per books (general ledger)	$7,320
Outstanding checks	$2,150
Check mailed to the bank for deposit had
not reached the bank by the statement
date.	$600
NSF check returned by the bank for
accounts receivable	$200
July interest earned on the bank statement	$10
Check no. 700 for misc. expense cleared
the bank for $200; erroneously recorded
in the Matrix books for $20

Prepare a bank reconciliation.
Shown the accounting entries that must be made by Matrix in journal entry and T-Account format.