Refer to the following bank reconciliation. 
Journalize the adjusting entry for the fourth reconciling item: Bank service charge.
Definitions:
Labor Force
The total number of people employed or seeking employment in a country or specific area.
Time Variance
The difference between the actual time taken to perform an activity and the expected or standard time allotted for it.
Direct Labor Hours
A measure of the total amount of time workers spend on direct production activities.
Unfavorable
A term often used in finance and accounting to describe results or variances that are worse than expected or budgeted.
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