Tools You Can Use to Balance: Check Register

4) After dinner, Jessica's friend, Sarah, calls. She has an extra ticket to go see a really cool band if Jessica can drive and pay for parking. Jessica jumps in her car and hits the closest ATM. She withdraws $20 and notices that there is a surcharge of $1.50.

Note: Jessica only received $20 cash, but her account was charged an additional $1.50 surcharge from the ATM owner.