First label where each item is already recorded. Adjust only the other side: add a deposit in transit to the bank side and subtract outstanding checks there. Add bank interest and subtract bank fees from the books if those items are missing. Show both calculations. If adjusted totals differ, inspect the evidence rather than inventing an entry to force equality.
Worked example
Separate example: bank 90 + deposit 20 - check 15 = 95; books 99 + interest 2 - fee 6 = 95. Cash decreases by a net 4 in the books. Debit Cash 2 and credit Interest Revenue 2; separately debit Bank Fee Expense 6 and credit Cash 6.
Fictional repair club / same closing date
All amounts are fictional dollars. Bank statement: 260. Book Cash balance: 280. A 35-dollar deposit is recorded only in the books. Checks of 9 and 13 are recorded in the books but not yet cleared by the bank. The bank has added 1 interest and deducted an 8 fee; neither is in the books. These are the complete differences and there are no errors. No real money or account information is needed.