You are performing a bank reconciliation for August $20$X$1.$ The balance per bank is $$21,863$; the ledger Cash balance,

$$17,250.$ Outstanding checks are as follows:

You have also identified the following:

A $$13$ bank service charge for August

An NSF check for $$720$

Check #$1996,$ made out to Local Gas & Electric for $$798,$ was booked as $$870$

A $$6$ charge for your bank's Web Banking, whichtthe company does not use

To reconcile the balance per book to the balance per bank will require adjusting the book balance by:

$$661$

$$727$

$$733$

$$648$