Bank reconciliation Prepare a bank reconciliation as of June $30$ from the following information:

The June $30$ cash balance in the general ledger is $$1,940.$

The June $30$ balance shown on the bank statement is $$1,168.$

Checks issued but not returned with the bank statement were No$.712$ for $$33$ and No$.723$ for $$160.$

A deposit made late on June $30$ for $$800$ is included in the general ledger balance but not in the bank statement balance.

Returned with the bank statement was a notice that a customer$$s check for $$120$ that was deposited on June $24$ had been returned because the customer$$s account was overdrawn.

During a review of the checks that were returned with the bank statement, it was noted that the amount of Check No$.728$ was $$72$ but that in the company$$s records supporting the general ledger balance, the check had been erroneously recorded as a payment of an account payable in the amount of $$27.$ Show the reconciling items in a horizontal model or write the adjusting journal entry $($or entries$)$ that should be prepared to reflect the reconciling items.

What is the amount of cash to be included in the June $30$ balance sheet for the bank account reconciled in the above