Exercise 2 - 10 The cash account of Pistachio Co. showed a ledger balance of ?158,794 on June 30. The bank statement on the same date showed a balance of P166,100. Upon comparing the bank statement with the cash records, the following facts were determined: 5\" June bank service charge was ?l,000. A bank memo stated that a note having a face value of F48,000 and interest of ?l,440 had been collected on June 29, and the bank had made a charge of F220 on the collection. No entry had been made on Pistachio's books when the note was collected. Receipts for June 30 for F1 35,600 were not deposited until July 2. Checks outstanding on June 30 totaled ?85,442. The bank had charged Pistachio's account for a customer's uncollectible check amounting to P10,128. A customer's check for P3,600 had been entered as ?2,400 in the cash receipts journal by Pistachio on June 15. Check No. 742 in the amount of ?19,640 had been entered in the cash journal as P16,760, and Check No. 747 in the amount of P2528 had been entered as ?23,380. Both checks had been issued to pay for purchases of equipment. Prepare bank reconciliation statement