Prepare a bank reconciliation for Oldroyd Company at January 31, 2003, using the information shown. 1. Cash per the accounting records at January 31 amounted to $72,802; the bank statement on this same date showed a balance of $64,502. 2. The canceled checks returned by the bank included a check written by the Oldham Company for $1,764 that had been deducted from Oldroyd’s account in error. 3. Deposits in transit as of January 31, 2003, amounted to $10,928. 4. The following amounts were adjustments to Oldroyd Company’s account on the bank statement:

a. Service charges of $26.

b. An NSE check of $1,400.

c. Interest earned on the account, $40. 5. Checks written by Oldroyd Company that have not yet cleared the bank include four checks totaling $5,778.