What journal entry would need to be made to record the outstanding cheques from the bank side of the bank reconciliation?

Libre company

Bank Reconciliation

October 03, 2009

Debit:

Credit:

$15,400 Book balance..... $13,150 Bank statement balance........ Add: Outstanding deposit........ _1,200 980 45 Deduct: Outstanding cheques: Deduct: Service charge.. 2,515 #150: #169: Adjusted bank balance....... $13,105 Adjusted book balance........ $13,105 Choose... Petty Cash Interest Expense Deposit in Transit Service Charge Accounts Receivable No Entry