1. 再途存款 Deposit in transit $20 BANK Balance $100 BANK Balance $100 Deposit in transit $20 Balance $120 BOOK Balance $100 Deposit 20 Balance $120 RECONCILIATION Balance $120

2. 未兌現支票 Outstanding Check $30 BANK Balance $100 BANK Balance $100 Outstanding Check (30) Balance $70 BOOK Balance $100 Check (30) Balance $70 RECONCILIATION Balance $70

3. Service Charge $10 BANK Balance $100 Service Charge (10) Balance 90 BANK Balance $90 BOOK Balance $100 RECONCILIATION Balance $100 Service Charge (10) Balance $90