Answer:
cash account reconciliation:
cash account balance               $14,811
- bank fees                         ($75)
+ error in recording check No. 919 Â Â Â Â Â Â Â $9
reconciled bank account           $14,745
bank account reconciliation:
bank account balance              $14,472
- outstanding checks               ($2,261)
+ deposits in transit                $2,534
reconciled bank account           $14,745