SMITH INC. BANK RECONCILIATION Cash balance per bank $8,200 Cash balance per books (general ledger) $6,500 Outstanding checks $2,460 Check mailed to the bank for deposit had not reached the bank by the statement date. $500 NSF check returned by the bank for accounts receivable $100 July interest earned on the bank statement $20 Check no. 700 for misc. expense cleared the bank for $200: erroneously recorded in the Matrix books for $20 Prepare a bank reconciliation. Show the accounting entries that must be made in journal or t-account format