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Sunland Wyatt is unable to reconcile the bank balance at January 31. Sunland's reconciliation is as follows. Cash balance per bank $3,710.71 Add: NSF

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Sunland Wyatt is unable to reconcile the bank balance at January 31. Sunland's reconciliation is as follows. Cash balance per bank $3,710.71 Add: NSF cheque 480.08 Less: Bank service charge 21.01 Adjusted balance per bank $4,169.78 Cash $4.191.98 Less: Deposits in transit 690.19 Add: Outstanding cheques Adjusted balance per books 710.01 $4,211.80

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