The following data were gathered to use in reconciling the bank statement of Build-A-Lot:

Balance per bank	$14,355
Balance per company records	14,010
Bank service charges	80
Deposits in transit	4,100
NSF checks	775
Outstanding checks	5,300

Required:

1. What is the adjusted balance on the bank reconciliation?

Bank section of reconciliation	$
Company section of reconciliation	$

2. Journalize any necessary entries for Build-A-Lot based on the bank reconciliation.

	Accounts Receivable
	Miscellaneous Expense