Given:
cash balance per bank $3,560.20
nsf check 490
bank service charge 25
cash balance per books $3,875.20
deposits in transit 530
outstanding checks 730
My bank reconciliation:
Cash balance per bank: 3,560.20
Add: deposit in transit 530.00
deduct: outstanding checks 730.00
Adjusted Cash balance: 3,360.20
Cash balance per book: 3,875.20
Deduct: NSF check 490.00
Deduct: bank service charge 25.00
Adjusted Cash balance 3,360.20