Add: Deposits in transit P134,250 Bank error-deposit not recorded 6,000 140,2 Total 688,0 Less: Outstanding checks 98,8 Adjusted bank balance, 12/31/10 P589,2 Balance per books, 12/31/10 P687,5 Add: Book error- Check No. 748 P15,000 Customer note collected by bank 46,290 61,2 Total 748,8 Less: Dishonored note 142,650 Book error-improperly recorded deposit 1,950 NSF check 12,960 Bank service charges 2,100 159,6 Adjusted book balance, 12/31/10 P589,2