Garrison Corporation was closing its books on May 31, 2020. Garrison's accountant prepared a bank reconciliation as of May 31, 2020, and has found the following possible reconciling items between its book balance and its cash balance per the bank: Garrison's book balance 16,860
Outstanding checks 960
Customer's NSF check returned by the bank 190
Interest earned on checking account 100
In the search for reconciling items, the accountant also discovered that Garrison made an error in recording a customer’s check: the amount was recorded in cash receipts as $410; the bank recorded the amount correctly as $920.