Nolan Company’s Cash account shows a $22,352 debit balance and its bank statement shows $21,332 on deposit at the close of business on June 30. Prepare a bank reconciliation using the following information.

a. Outstanding checks as of June 30 total $3,713.

b. The June 30 bank statement lists $41 in bank service charges; the company has not yet recorded the cost of these services.

c. In reviewing the bank statement, a $90 check written by the company was mistakenly recorded in the company’s books as $99.

d. June 30 cash receipts of $4,724 were placed in the bank’s night depository after banking hours and were not recorded on the June 30 bank statement.

e. The bank statement included a $23 credit for interest earned on the company’s cash in the bank. The company has not yet recorded interest earned.