• Record the service charges of $110 deducted by the bank.
• Record the return of the J. Left check of $260 due to insufficient funds.
• Earlier this month, a check in the amount of $4,800 was recorded as a reduction in cash. As of December 31, that check was still outstanding.
• On December 31, a deposit of $12,000 was recorded, but the deposit was still in transit at the end of the month.