Bank fees are squeezing customers according to an article in The Record (Hackensack, NJ) dated April 20, 2006. Banks are having a hard time making money lending, so many are charging more and higher fees. Meanwhile, interest paid on interest-bearing checking accounts remains low. Kayla Siska received her bank statement from the Commerce Bank which increased its overdraft fee from $33 to $35. To avoid future overdraft fees and bounced-checks (NSF) fees, Kayla wants to make sure her checkbook is in balance. The following checks have not cleared the bank: No. 634, $58.30; No. 635, $108.75; and No. 637, $112.68. Her checkbook balance shows $695.23. She received $1.75 in interest. She also was charged a $35.00 overdraft fee. The bank shows a balance of $320.10. A $621.61 deposit was not recorded. Prepare Kayla’s bank reconciliation.