1 reconcile mark account for him and explain the difference between his balance of 169 44 and the bank balance of 136 20/

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During his junior year in college, Mark Sutherland opened a checking account at the First National Bank of Westerly, Nebraska. His account does not have a minimum balance requirement, but he does pay a monthly service charge of $3. Mark has just received his first monthly bank statement and notices that the end-of-month balance on the statement is quite different from the end-of-month balance he shows in his check record. He has asked your help in explaining this difference and has provided you with the following bank statement and check record:

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