Bank Statement Balance			$23,452
Service Charge on bank statement			$25
Deposits recorded on June 30 that were not on the bank statement			$2,500
Checks that have been issued but are not listed on the bank statement:
Check # 345			$550
Check # 346			$256
Check # 348			$344
Check # 340 to pay the phone bill was incorrectly recorded in the journal as $456, but was written and cleared the bank for $465.
Balance in Cash account on June 30			$24,836

Bank Reconciliation
30-Jun-11
Book			Bank
Balance per books			Balance per bank
Add:			Add:
			Deposits in transit
Less:			Less:
Service Charge			Outstanding checks
Error
Adjusted Balance			Adjusted Balance

GENERAL JOURNAL
Date	Account Ttile				Debit	Credit