The following bank reconciliation was prepared on 9/30.
Balance per books $9,234 Balance per bank $7,567
Additions: Additions:
Note collected 500 9,734 Deposits in transit 4,892
Deductions: Deductions:
Service Charge 75 Outstanding checks 3,100
NSF check 300 375
Adjusted balance $9,359 Adjusted balance $9,359
Required: Prepare the necessary journal entries for this reconciliation.