Problem C: Jones Corporation has a book balance of $134,772 and a bank balance of $139,200. The following additional information is available: Deposits in transit $30,000 Outstanding checks $18,000 Notes Receivable collected by the bank $16,200 Bank fees $150 Jones Corporation incorrectly recorded on their books a check for $1,020 that should have been recorded at $642.

Prepare a reconciliation.