Clayborn Company’s bank reconciliation as of May 31 is shown below.
| Bank balance | $15,800 | Book balance | $17,025 |
|---|---|---|---|
| + Deposit in transit | 5,200 | Bank service fees | -25 |
| - Outstanding checks | -4,600 | NSF returned | -600 |
| Adjusted book balance | $16,400 | $16,400 |
The adjusting journal entries that Clayborn must record as a result of the bank reconciliation include:
- A debit to Cash of $625;
- A debit to Cash of $5,200;
- A credit to Cash of $4,600;
- A credit to Cash of $600; or
- A debit to cash of $25?