The bank statement for Farmer Co. indicates a balance of $7,735 on June 30. After the journals for June were posted, the cash account had a balance of $4,098. Prepare a bank reconciliation, in good form, on the basis of the following reconciling items:  

(a) Cash sales of $742 were erroneously recorded in the cash receipts journal as $724. 

(b) Deposits in transit not recorded by bank, $425. 

(c) Bank debit memo for service charges, $35. 

(d) Bank credit memo for note collected by bank, $2,475 including $75 interest. 

(e) Bank debit memo for $256 NSF (not sufficient funds) check from Janice Smith, a customer. 

(f) Checks outstanding, $1,860.