As of June $30,$ Year $2,$ the bank statement showed an ending balance of $$18,826.$ The unadjusted Cash account balance was $$17,277.$

The following information is available:

Deposit in transit, $$2,360.$

Credit memo in bank statement for interest earned in June, $$12.$

Outstanding check, $$3,902.$

Debit memo for service charge, $$5.$

Required:

Determine the true cash balance by preparing a bank reconciliation as of June $30,$ Year $2,$ using the preceding information.

Note: Negative amounts should be indicated with minus sign.