Umber Company's Bank Reconciliation for September Is Presented Below

Umber Company's bank reconciliation for September is presented below. Prepare the necessary adjusting journal entries based on the reconciliation report.
$\begin{array}{c}\text {UMBER COMPANY}\\\text {Bank Reconciliation}\\\text { September 30}\\\begin{array}{|l|r|l|r|r}\hline\text { Bank statement balance } & \$ 1,350 & \text { Book balance of cash } & & \$ 995 \\\hline \text { Add: } & &\text { Add: } & & \\\hline \text { Deposit in transit } & 1,250 & \text { Proceeds of note } & 900 & \\\hline \text { Bank error } & 275 & \text { Less note collection fee } & 25 & \underline{875} \\\hline & \$ 2,875 & & & 1,870 \\\hline \text { Deduct: } && \text { Deduct: } & & \\\hline \text { Outstanding checks } & \underline{1,145} & \text { NSF check plus processing fee } & & 125 \\\hline & & \text { Bank service charge } & & \underline{15} \\\hline \text { Reconciled balance } & \$ 1,730 & \text { Reconciled balance } & & \underline{\$ 1,730} \\\hline\end{array}\end{array}$