The following data were gathered to use in reconciling the bank account of DRW Company.

Balance per bank

$28,100

Balance per company records

9,155

Bank service charges

80

Deposit in transit

3,100

Note collected by bank with $225 interest

15,225

Outstanding checks

6,900

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

b. Journalize any necessary entries for DRW Company based upon the bank reconciliation.