Refer to the following bank reconciliation: 
Journalize the adjusting entry for the third reconciling item: NSF check.
Definitions:
Control Theories
A set of theories in criminology that focuses on the various social and personal factors that inhibit individuals from engaging in deviant behavior.
Deviance
Actions or behaviors that violate societal norms and expectations, leading to social disapproval or sanction.
Criminality
The state or quality of being criminal; the behaviors and actions that constitute crime or are in violation of the legal system.
Anything Goes Mentality
A laissez-faire attitude towards rules and norms, suggesting that all actions are permissible regardless of morals or consequences.
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