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

Balance per bank	$9,945
Balance per company records	9,295
Bank service charges	35
Deposit in transit	2,135
NSF check	1,820
Outstanding checks	4,640

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