Sheridan Wyatt is unable to reconcile the bank balance at January 31. Sheridan's reconciliation is as follows.

Cash balance per bank		$3,550.55
Add: NSF cheque		580.18
Less: Bank service charge		29.09
Adjusted balance per bank		$4,101.64
Cash		$3,989.85
Less: Deposits in transit		530.03
Add: Outstanding cheques		700.00
Adjusted balance per books		$4,159.82

Prepare a correct bank reconciliation.

Bank Reconciliation January 31
				$
				$
				$
			$
				$

Journalize the entries required by the reconciliation.

Date	Account Titles and Explanation	Debit	Credit
Jan. 31