Bank reconciliationcompute Cash account balance and bank statement balance before reconciling items Beckett Co. received its bank statement for the month ending June 30, 2019, and reconciled the statement balance to the June page 178 30, 2019, balance in the Cash account. The reconciled balance was determined to be $9,600. The reconciliation recognized the following items:

1. Deposits in transit were $4,200.

2. Outstanding checks totaled $6,000.

3. Bank service charges shown as a deduction on the bank statement were $100.

4. An NSF check from a customer for $800 was included with the bank statement. Beckett Co. had not been previously notified that the check had been returned to NSF.

5. Included in the canceled checks was a check written for $790. However, it had been recorded as a disbursement of $970.