The following data were gathered to use in reconciling the bank account of Cards Company.
Balance per bank ............ $9,200
Balance per company records ....... 9,335
Bank service charges ............ 40
Deposit in transit ............ 2,800
NSF check ................ 475
Outstanding checks ............ 3,180
a. What is the adjusted balance on the bank reconciliation?
b. Journalize any necessary entries for Cards Company based upon the bank reconciliation.