The bank statement for Laird Company shows a balance per bank of $15,907.45 on April 30, 2017. On this date the balance of cash per books is $11,709.45. Laird determines the following reconciling items. Deposits in transit: April 30 deposit (received by bank on May 1). $2,201.40 Outstanding checks: No. 453, $3,000.00; No. 457, $1,401.30; No. 460, $1,502.70. 5,904.00 Other deposits: Unrecorded electronic receipt from customer on account on April 9 determined from bank statement. 1,035.00 Other payments: Unrecorded charges determined from the bank statement are as follows: Returned NSF check on April 29 425.60 Debit and credit card fees on April 30 120.00 Bank service charges on April 30 30.00 Company errors: Check No. 443 was correctly written by Laird for $1,226 and was correctly paid by the bank on April 12. However, it was recorded as $1,262 on Laird's books. 36.00 Make journal entries from bank reconciliation. Collection of Electronic Funds Transfer: Payment of account by customer. The entry is: Book Error: The cash disbursements journal shows that check no. 443 was a payment on account to Andrea Company, a supplier. The correcting entry is: Apr. 30 NSF Check: As indicated earlier, an NSF check becomes an account receivable to the depositor. The entry is: Apr. 30 Bank Charges Expense: Fees for processing debit and credit card transactions are normally debited to the Bank Charges Expense account, as are bank service charges. The entry is: Apr. 30