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Ch5_105_009. The bank statement for Exible Co. indicates a balance of $10,252.50 on June 30, 2016. The cash account for the company had a balance of $4,787.10. Prepare a bank reconciliation on the basis of the following reconciling items: (a) Cash sales of $351 had been erroneously recorded as $315. (b) Deposits in transit not recorded by bank, $500. (c) Bank debit memorandum for service charges, $45. (d) Bank credit memorandum for note collected by bank, $2,782, including $63 interest. (e) Bank debit memorandum for $223.40 NSF (not sufficient funds) check from Alice Martin, a customer. (f) Checks outstanding, $3,415.80