P$-$F:$8-29$A Preparing a bank reconciliation and journal entries $($Learning Objective $6)$

The August $31$ bank statement of Stout Street Healthcare has just arrived from United Bank. To prepare the bank reconciliation, you gather the following data:

a$.$ The August $31$ bank balance is $$4,870.$

b$.$ The bank statement includes two charges for NSF checks from customers. One is for $$400($#$1),$ and the other is for $$110($#$2).$

c$.$ The following Stout Street Healthcare checks are outstanding at August $31$:

$\backslash$table$[[$Check No$.,$Amount$],[237,$$$50$