The bank statement deducted $80 (the amount of our customer's check which bounced). The bank statement shows an electronic funds transfer (EFT) of \$120 into the account. The bank deducted $20 (its monthly service charge). On 10/31 we recorded a deposit for $160 that doesn't show on the bank statement. The bank collected a $200 note on our behalf. We deducted $280 of checks that weren't on the bank statement (outstanding checks). We correctly recorded check #752 for $160, but the bank mistakenly deducted $168