Hills Company's June 30 bank statement and the June ledger account for cash are summarized here: BANK STATEMENT Checks Deposits Other Balance $ 7,180 24,682 $ 17,500 Balance, June 1 Deposits during June Checks cleared during June Bank service charges Balance, June 30 $ 18,680 $ 30 6.680 5,970 5,970 Cash (A) Credit June 1 June June 30 Debit Balance Deposits Balance 7,180 18,000 6,280 18,988 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. HILLS COMPANY Bank Reconciliation June 30 Company's Books $ 5,970 Ending Balance per Cash Account Additions: Bank Statement Ending Balance per Bank Statement Additions: $ 6,200 0 0 8.200 5.970 Deductions: Deductions: Bank Service Charges 30 30 $ 6,170 Up-to-Date Cash Balance $ 5,970 Up-to-Date Cash Balance