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

BANK STATEMENT
	Checks	Deposits	Other	Balance
Balance, June 1				$ 7,360
Deposits during June		$ 18,800		26,160
Checks cleared during June	$ 19,900			6,260
Bank service charges			$ 31	6,229
Balance, June 30				6,229

Cash (A)
Debit			Credit
June 1	Balance	7,360
June	Deposits	20,600	20,200	Checks written	June
June 30	Balance	7,760

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.