Refer to the following bank reconciliation: 
Journalize the adjusting entry for the third reconciling item: NSF check.
Definitions:
Standard Deviation
A statistical measure that quantifies the amount of variation or dispersion of a set of values.
Observed Average Time
The mean time recorded for a task or activity, based on actual observations rather than theoretical calculations.
Confidence
The feeling or belief in one's abilities, qualities, or the reliability of something or someone.
Actual Value
The real, measured value of an object, property, or financial instrument, as opposed to its estimated or anticipated value.
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