Hills Companys June 30 bank statement and the June ledger account for cash are summarized here:

	Withdrawals			Deposits			Balance
Balance, June 1							$	8,600
Deposits during June				$	23,880			32,480
Cheques cleared during June	$	27,500						4,980
Bank service charges		170						4,810
Balance, June 30								4,810

+ Cash (A)

June 1	Balance	8,200
June	Deposits	26,000		27,480	Cheques written	June
June 30	Balance	6,720

Required: 1. Prepare a bank reconciliation. A comparison of the cheques written with the cheques that have cleared the bank shows outstanding cheques of $380. Some of the cheques 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.

2. Prepare the journal entry that should be made as a result of the bank reconciliation. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

3. What is the balance in the Cash account after the reconciliation entries?

4. In addition to the balance in its bank account, Hills Company also has $440 cash on hand. This amount is recorded in a separate T-account called Cash on Hand. What is the total amount of cash that should be reported on the balance sheet at June 30?