The Unadjusted Cash Account Balance for Few Company at December

Essay

The unadjusted cash account balance for Few Company at December 31, 2014 is $21,380. The bank statement showed an ending balance of $27,388 on that date. The following information is available: $$\begin{array} { l l } \text { Bank service charge } & \$ 29 \\\text { Outstanding checks } & \$ 7,700 \\\text { NSF check from customer } & \$ 540 \\\text { Deposit in transit } & \$ 1,321\end{array}$$
Check #433 for the purchase of inventory was written correctly and paid by the bank correctly for $234, but was recorded on the books at $432. Few uses the perpetual inventory system.
Required:
Prepare a bank reconciliation as of December 31, 2014.