The books of Steve's Service, Inc. disclosed a cash balance of $68,757 on June 30. The bank statement as of June 30 showed a balance of $54,780. Additional information that might be useful in reconciling the two balances follows:
(a) Check number 748 for $3,000 was originally recorded on the books as $4,500.
(b) A customer's note dated March 25 was discounted on April 12. The note was dishonored on June 29 (maturity date). The bank charged Steve's account for $14,265, including a protest fee of $42.
(c) The deposit of June 24 was recorded on the books as $2,895, but it was actually a deposit of $2,700.
(d) Outstanding checks totaled $9,885 as of June 30.
(e) There were bank service charges for June of $210 not yet recorded on the books.
(f) Steve's account had been charged on June 26 for a customer's NSF check for $1,296.
(g) Steve properly deposited $600 on June 3 that was not recorded by the bank.
(h) Receipts of June 30 for $13,425 were recorded by the bank on July 2.
(i) A bank memo stated that a customer's note for $4,500 and interest of $165 had been collected on June 27, and the bank charged a $36 collection fee.
Prepare a bank reconciliation statement, using the form reconciling bank and book balances to the correct cash balance.
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