The bank statement shows a balance of $$25,000,$ while the company's records indicate a balance of $$28,000.$

Upon investigation, you discover the following:

Outstanding checks total $$4,500.$

Deposits in transit amount to $$3,000.$

Bank service charges of $$50$ have not yet been recorded.

A customer's check for $$800$ was returned due to insufficient funds.

Reconcile the bank statement balance with the company's records.