You are performing a bank reconciliation for August 20X1. The balance per bank is $21,863; the ledger Cash balance, $17,250. Outstanding checks are as follows:

Check Number Amount

2003 $ 560

2004 910

2008 1,700

2009 2,110

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, which the company does not use

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