Teng Corporation received a bank statement showing a balance of $14,200 as of October 31, 2019. The firms records showed a book balance of $13,852 on October 31. The difference between the two balances was caused by the following items.

1. A debit memorandum for an NSF check from Richard Wolf for $414.
2. Three outstanding checks: Check 7017 for $114, Check 7098 for $45, and Check 7107 for $1,460.
3. A bank service charge of $10.
4. A deposit in transit of $847.

Prepare the adjusted bank balance section and the adjusted book balance section of the bank reconciliation statement. Prepare the necessary journal entries for the year 2019.