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

Balance per bank	$23,900
Balance per company records	8,700
Bank service charges	50
Deposit in transit	5,500
Note collected by bank with $450 interest	9,450
Outstanding checks	11,300

	Instructions
A.	What is the adjusted balance on the bank reconciliation?
B.	On March 1, journalize any necessary entries for Conway Company based on the bank reconciliation. Refer to the Chart of Accounts for exact wording of account titles.