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Bank Reconciliation and Related Journal Entries

The book balance in the checking account of Johnson Enterprises as of October $31$ is $$5,691\mathrm{.}30.$ The bank statement shows an ending balance of $$5,216\mathrm{.}00.$ The following information is discovered by $(1)$ comparing last month's deposits in transit and outstanding checks with this month's bank statement, $(2)$ comparing deposits and checks written per books and per bank in the current month, and $(3)$ noting service charges and other debit and credit memos shown on the bank statement.

Deposits in transit: $10/29$ $$195\mathrm{.}00$

$10/30395\mathrm{.}00$

Outstanding checks: No$.163556\mathrm{.}40$

No$.1639185\mathrm{.}00$

No$.1641137\mathrm{.}60$

No$.1653444\mathrm{.}70$

Unrecorded ATM withdrawal:$*200\mathrm{.}00$

Bank service charge: $36\mathrm{.}00$

NSF check: $490\mathrm{.}00$

Error on Check No$.1624$ Checkbook shows it was for $$73,$ but it was actually written for $$56.$ Accounts Payable was debited.

$*$Funds were withdrawn by Enoch Johnson for personal use.