The following data were gathered to use in reconciling the bank account of McCurdy Company:

Balance per bank	$ 25,000
Balance per company records	20,855
Bank service charges	115
Deposit in transit	3,680
NSF check	1,360
Outstanding checks	9,300

a. What is the adjusted balance on the bank reconciliation? $

b. Journalize any necessary entries for McCurdy Company based on the bank reconciliation. For a compound transaction, if an amount box does not require an entry, leave it blank.