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										$	7,400
Deposits during June				$	19,000						26,400
Checks cleared during June	$	20,100									6,300
Bank service charges							$	32			6,268
Balance, June 30											6,268

Cash (A)

June 1	Balance	6,900
June	Deposits	21,000		20,400	Checks written June
June 30	Balance	7,500