300
                                Jake Hansen’s check register showed a balance of $308.34. His bank statement listed these items not recorded in the check register: ATM withdrawal, $50; ATM user fee, $2.25; direct deposit of paycheck, $624.70; checks for $287.23, $180.11, and $72.89. A check for $85.89 was recorded as $58.89. Reconcile Jake’s check register. 
                                $313.56