Blue Spruce Spa shows a general ledger balance for the Cash account of $4,165.85 on June 30 and the bank statement as of that date indicates a balance of $4,130.00. When the statement was compared with the cash records, the following facts were determined:

1.		There were bank service charges for June of $28.00.
2.		A bank memo stated that Bao Dais note for $916.00 and interest of $34.00 had been collected on June 29, and the bank had charged $5.00 for the collection. Any interest revenue has not been accrued.
3.		Deposits in transit June 30 were $2,960.00.
4.		Cheques outstanding on June 30 totalled $2,063.05.
5.		On June 29, the bank had charged Blue Spruce Spas account for a customers NSF cheque amounting to $523.20.
6.		A customers cheque received as a payment on account of $93.00 had been entered as $69.00 in the cash receipts journal by Blue Spruce Spa on June 15.
7.		Cheque no. 742 in the amount of $505.00 had been entered in the books as $440.00, and cheque no. 747 in the amount of $49.70 had been entered as $558.00. Both cheques were issued as payments on account.
8.		In May, the bank had charged a $26.50 Wella Spa cheque against the Blue Spruce Spa account. The June bank statement indicated that the bank had reversed this charge and corrected its error.

(a)

Prepare a bank reconciliation at June 30. (List items that increase balance as per bank & books first. Round answers to 2 decimal places, e.g. 52.75.)

Blue Spruce Spa Bank Reconciliation June 30

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