Vour answer is partially correct. Try again. At April 30, the balance of the Cash account according to the records of Zip company was $40,360. The April 30 bank statement showed a balance of $55,774 a. Deposit in transit at April 30, $10,320. b. Outstanding checks: no. 493, $3,360; no. 496 $1,820; no. 497, $1,235: no. 499, $2,810; no. 492, $9,225. c. Service charge by bank, $74 d. A note receivable for $8,600 left by Zip Company with bank for collection that had been collected and credited to company's account. No interest involved. e. A check for $450 drawn by customer, Martin Able, but deducted from Zip's account by the bank and returned with the notation "NSF. f. Zip's check no. 480, issued in payment of $3,810 worth of office equipment, correctly written in the amount of $3,810 but erroneously recorded in Zip's accounting records as $3,018. You are to prepare the bank reconciliation of Zip Company at April 30, using the above supplementary information ZIP COMPANY Bank Reconciliation April, 30 20xx Balance Per Bank Statement, April 30 55774 Add Deposit In Transit 10320 Less . Outstanding Checks 18450 Adjusted Balance 47644 Balance Per Depositor'S Records 8130 Add Service Charge Add Note Collected (8600 Deposit In Transit Y 450 Error 792 Adjusted Balance 40360 Give in general journal form the entry or entries necessary to correct Zip's records as of April 30. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titdes and Explanation Debit Credit April 30 TTAccounts Receivable 74 Bank Fees Expense 74 April 30 Bank Fees Expense Notes Receivable 8600 Office Equipment Bank Fees Expense 792