PE 8-3A Bank reconciliation

The following data were gathered to use in reconciling the bank account of Azalea Company:

Balance per bank

$25,500

Balance per company records

27,475

Bank service charges

75

Deposit in transit

7,500

NSF check

3,400

Outstanding checks

9,000

a. What is the adjusted balance on the bank reconciliation?

b. Journalize any necessary entries for Azalea Company based on the bank reconciliation.