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 Outstanding checks 775 5,300 a. What is the adjusted balance on the bank reconciliation? b. Journalize any necessary entries for Build-A-Lot based on the bank reconciliation. If an amount box does not require an entry, leave it blank.