Hills Company's June 30 bank statement and the June ledger account for cash are summarized here: Balance, June 1 BANK STATEMENT Checks Deposits Other Balance $ 7,060 Deposits during June $ 17,300 24,360 Checks cleared during June Bank service charges $ 18,400 5,960 $ 30 5,930 Balance, June 30 5,930 Cash (A) Debit Credit June 1 June June 30 Balance Deposits Balance 7,060 17,600 5,960 18,700 Checks written June Required: 1. Prepare a bank reconciliation. A comparison of the checks written with the checks that have cleared the bank shows outstanding checks of $300. Some of the checks that cleared in June were written prior to June. No deposits in transit were noted in May, but a deposit is in transit at the end of June.