The following information pertains to Pewter Cup Company at August 30. Prepare the bank reconciliation for Pewter Cup by determining the correct balances for both book and bank. Prepare any required journal entries.
1. Cash balance per bank, $ 769
2. August bank service charge not recorded by the depositor, $ 24
3. Cash balance per books, $ 1,243
4. Outstanding check, August 30, $ 87
5. Deposits in transit, August 30, $ 547
6. Error made by Pewter Cup in recording collection from customer as deposit of $ 890 for only $ 880.