2. The books of Barry's Service, Inc. disclosed a cash balance of S68,757 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 S4,500. (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 Barry's account for S14,265, including a protest fec of $42. The deposit of June 24 was recorded on the books as $2,895, but it was actually a deposit of $2,700. Outstanding checks totaled $9,885 as of June 30. There were bank service charges for June of $210 not yet recorded on the books. (c) (d) (e) () Barry's account had been charged on June 26 for a customer's NSF check for S1,296 (g) Barry properly deposited $600 on June 3 that was not rogorded by the banlk. (h) Receipts of Junc 30 for $13,425 were recorded by the Kink 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 S36 collection fee. Prepare a bank reconciliation statement, using the form reconciling bank and book balances to the correct cash balance ANS: Balance per bank statement, June 30 Add Bank error--deposit not recorded.. Deposits in transit Deduct: Outstanding checks Corrected bank balance Balance per books, June 30 Add: Customer note collected by bank Book error--Check No. 748 Deduct: Dishonored note book erroriroperly recorded deposit NSF check Bank service charges ...ccc. Corrected book balance