problem: The unadjusted cash account balance for Chang Corporation at December 31, 2009 is $21,342. The bank statement showed an ending balance of $27,350 at December 31, 2009. The following data is available from an examination of the bank statement & the corporation's accounting records:

Bank Service charge $29

NSF check from customer $540

Deposit in transit $1,321

Outstanding checks $7,700

Check #433 for the buy of inventory was written correctly & paid by bank correctly for $234, but was recorded on the books at dollar 432. Use the perpetual inventory system.

Make a bank reconciliation for December, 2009.