Slow Motions bookkeeper prepared the following bank reconciliation at December 31, 2016:

Balance per bank statement $105,027 Balance from general ledger. $105,000

Add: Deposits in transit 1,125 Add: Interest earned 119

105,119

Less: Outstanding checks Less: NSF Check.. 65

#1067..$301 Service charge 20 85

#1068.. 150

#1072.. 425

#1074.. 242 1,118

Reconciled cash balance $105,034 Reconciled cash balance $105,034

Prepare the adjusting journal entries necessary at December 31, 2016.