Wildhorse Wyatt is unable to reconcile the bank balance at January 31. Wildhorses reconciliation is as follows.

Cash balance per bank		$3,460.46
Add: NSF cheque		440.04
Less: Bank service charge		25.05
Adjusted balance per bank		$3,875.45
Cash		$3,785.61
Less: Deposits in transit		580.08
Add: Outstanding cheques		720.02
Adjusted balance per books		$3,925.55

Prepare a correct bank reconciliation. (List items that increase balance as per bank & books first.)

Bank Reconciliation January 31
Deposits in transitNSF chequeOutstanding chequesAdjusted cash balance per bankCash balance per bank statementBank service charge					$
AddLess: Deposits in transitBank service chargeNSF chequeCash balance per bank statementAdjusted cash balance per bankOutstanding cheques
LessAdd: Cash balance per bank statementOutstanding chequesBank service chargeNSF chequeDeposits in transitAdjusted cash balance per bank
Outstanding chequesAdjusted cash balance per bankNSF chequeDeposits in transitCash balance per bank statementBank service charge					$
Outstanding chequesNSF chequeCash balance per booksBank service chargeDeposits in transitAdjusted cash balance per books					$
AddLess:
Bank service chargeDeposits in transitAdjusted cash balance per booksCash balance per booksOutstanding chequesNSF cheque			$
Adjusted cash balance per booksBank service chargeNSF chequeDeposits in transitOutstanding chequesCash balance per books
Cash balance per booksDeposits in transitOutstanding chequesAdjusted cash balance per booksBank service chargeNSF cheque					$

eTextbook and Media

List of Accounts

Journalize the entries required by the reconciliation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 31