PE 8-3B Bank reconciliation
The following data were gathered to use in reconciling the bank account of Bradford Company:
| Balance per bank | $17,400 |
| Balance per company records | 5,765 |
| Bank service charges | 125 |
| Deposit in transit | 3,000 |
| Note collected by bank with $360 interest | 9,360 |
| Outstanding checks | 5,400 |
a. What is the adjusted balance on the bank reconciliation?
b. Journalize any necessary entries for Bradford Company based on the bank reconciliation.
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