Dodge Company developed the following information in recording its bank statement for the month of June.

Balance per books June 30 $9,570

Balance per bank statement June 30 $11,100

(1) Checks written in June but still outstanding $4,290.

(2) Checks written in May but still outstanding $830.

(3) Deposits of June 29 and 30 not yet recorded by bank $5,020.

(4) NSF check of customer returned by bank $630.

(5) Check No. 210 to Belderon Enterprises for $345 was correctly issued and paid by bank but incorrectly entered in the cash payments journal as payment on account for $435.

(6) Bank service charge for June was $30.

(7) The bank statement included a debit memorandum regarding an EFT to Pasco Utilities for $540.

(8) The bank collected a note receivable on behalf of the company for $2,200 plus $340 interest revenue. Dodge had not accrued interest revenue.

Instructions

Prepare a bank reconciliation at June 30.