Bentley Companys June 30 bank statement and June ledger account for cash are summarized below:

BANK STATEMENT
	Checks				Deposits				Balance
Balance, June 1										$	7,900
Deposits during June						$	15,500				23,400
Checks cleared during June		$	16,450								6,950
Bank service charges			39								6,911
Balance, June 30											6,911

Cash (A)
June 1 Balance	7,900	June Checks written	19,200
June Deposits	19,000

Required:

1. Reconcile the bank account. A comparison of the checks written with the checks that have cleared the bank shows outstanding checks of $2,750. A deposit of $3,500 is in transit at the end of June.

2. Prepare the journal entry that should be made as a result of the bank reconciliation.

3. What is the balance in the Cash account after the reconciliation entries?

4. What is the total amount of cash that should be reported on the balance sheet at June 30?