PE 7-3A Bank reconciliation
The following data were gathered to use in reconciling the bank account of Eves Company:
| Balance per bank | $13,450 |
| Balance per company records | 11,655 |
| Bank service charges | 45 |
| Deposit in transit | 3,000 |
| NSF check | 1,800 |
| Outstanding checks | 6,640 |
a. What is the adjusted balance on the bank reconciliation?
b. Journalize any necessary entries for Eves Company based on the bank reconciliation.
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