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										$	7,020
Deposits during June				$	17,100						24,120
Checks cleared during June	$	18,200									5,920
Bank service charges							$	30			5,890
Balance, June 30											5,890

Cash (A)

June 1	Balance	6,710
June	Deposits	17,200		18,500	Checks written June
June 30	Balance	5,410

Required:
1.	Prepare a bank reconciliation. A comparison of the checks written with the checks that have cleared the bank shows outstanding checks of $610. 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.