As of June $30,$ Year $1,$ the bank statement showed an ending balance of $$18,181.$ The unadjusted Cash account balance was $$17,028.$ The following information is available:

Deposit in transit, $$2,795.$

Credit memo in bank statement for interest earned in June: $$14.$

Outstanding check: $$3,946.$

Debit memo for service charge: $$12.$

Required:

Determine the true cash balance by preparing a bank reconciliation as of June $30,$ Year $1,$ using the preceding information.

Note: Negative amounts should be indicated with minus sign.

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