PE 8-3A Bank reconciliation
The following data were gathered to use in reconciling the bank account of Azalea Company:
| Balance per bank | $25,500 |
| Balance per company records | 27,475 |
| Bank service charges | 75 |
| Deposit in transit | 7,500 |
| NSF check | 3,400 |
| Outstanding checks | 9,000 |
a. What is the adjusted balance on the bank reconciliation?
b. Journalize any necessary entries for Azalea Company based on the bank reconciliation.
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