The following data were gathered to use in reconciling the bank account of Eves Company:
Balance per bank ............................................... $18,250
Balance per company records ................................. 12,045
Bank service charges ................................................ 30
Deposit in transit ................................................. 3,500
NSF check ........................................................ 4,160
Outstanding checks ............................................. 5,575
A. What is the adjusted balance on the bank reconciliation?
B. Journalize any necessary entries for Eves Company based on the bank reconciliation.