The Dec. 31 bank statement for XYZ showed a balance of $7,200 while the book balance was $7,500. There were 2 deposits in transit for $250 and $50 as well as 2 checks that didnt clear the bank for $400 and $100. During December, the bank inadvertently recorded one deposit for $300 instead of $200. The bank statement revealed two NSF checks for $350 and $150, and the bank charged XYZ a $100 service fee. Complete a bank reconciliation.