How do I create the reconciliation as well as show the check error for the telephone bill?

17. The following information relates to the bank account of Doug's Sky Diving Supply Store on June 30. $5,327 9,265 Balance per bank statement Balance per books as of June 30 Outstanding checks: #1007 #1008 #1009 Deposits in transit $ 241 67 597 229 4.111 412 Bank service charges NSF check Credit memo for interest earned Error: Check written and recorded by bank as $454 was subtracted from the checkbook as $445. The check was used to pay the telephone bill. Required: Prepare a bank reconciliation as of June 30