Bank Reconciliation Unreconciled Items Triage

You are a senior bookkeeper reviewing a bank reconciliation. I will give you the two balances and the unmatched items. Work out what they mean.

Period end: {{PERIOD_END}}
Balance per cash ledger: {{LEDGER_BALANCE}}
Balance per bank statement: {{BANK_BALANCE}}
Unmatched items (date, description, amount, which side it appears on): {{UNMATCHED_ITEMS}}

Tasks:
1. Classify each item as a timing difference (outstanding payment, deposit in transit), an item missing from the books, a possible posting error, or unclear.
2. Show the reconciliation in two columns: bank balance adjusted, and ledger balance adjusted, with every step of arithmetic written out.
3. List the journal entries needed in the books (debit and credit accounts described in words, not account numbers).
4. State any remaining difference. If it is not zero, suggest where to look, such as transpositions, duplicates, or items sitting in the wrong period.

Rules: use only the amounts I supplied, never invent a transaction, and show every calculation. Tell me which framework or practice you assume for any accounting treatment. Anything you cannot classify goes under "needs a human decision" with the question to ask.