cash account for Fred's Co on June 1,2010, indicated a balance of $16,515. During June the total cash deposited was $40,150, and checks written totaled $43,600. The bank statement indicated a balance of $18,175 on June 30, 2010. a. checks outstanding totaled $6,840 b. a deposit of $4,275, representing receipts of June 30, had been made too late to appear on the statement. c. a check for $640 was incorrectly charged by the bank as $460 d. a check for $80 returned with the statement had been recorded by Freds Co as $800. Check was for payment to Miliski Co account. e Bank collected Fred Co $3,240 on a note left for collection. The face of the note was $3,000 f. Bank service charges for June accounted to $35. g check for $1,560 from Chim co was returned because insufficient funds. Prepare bank reconciliation as of June 30. and Journalize