Johnson Corporation's bank statement for October reports an ending balance of $6,248, whereas Johnson's cash account shows a balance of $5,680 on October 31.
The following additional information is available:
A $165 deposit made on October 31 was not recorded by the bank until November.
At the end of October, outstanding checks total $792.
The bank statement shows bank service charges of $20 not yet recorded by the company.
The company erroneously recorded for $397 a check actually written and paid by the bank for $379.
A $57 check from a customer, deposited by the company on October 29, was returned with the bank statement for lack of funds.
Prepare the October bank reconciliation for Johnson Corporation.