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The Cash account in the ledger of Beverly Enterprises shows a balance of $16,785 at December 31, 2019. The December 31 bank statement shows a balance of $14,444. The only reconciling items consist of: 1. Bank service charges of $45. 2. Deposit in transit of $1,825. 3. Outstanding checks $1,216. 4. NSF check from customer Nina Smith in the amount of $1,786. 5. An error in recording check no. 790 for office expense: the check was written and paid by the bank in the amount of $1,778 but was recorded in Beverly's accounting records as $1,877. Bank Reconciliation For the Year Ended Dec 31 Cash Balance as per Bank Statement Add: Deposits in Transit 14,444 1,825 16,269 1,216 15,053 Less: Outstanding Check Reconciled Cash Balance per Bank Cash Balance as per Book Error Recording Check no 790 16,785 99 16,884 45 Bank Service Charges NSF Check 1,786 1,831 15,053 Reconciled Cash Balance per Book