I am having a hard time reconciliating this bank statement.

Where would i place the check that was returned $1225? In the Bank books or balance per books?

On May 31, 2014, Reber Company had a cash balance per books of $7,206.50. The bank statement from New York State Bank on that date showed a balance of $6,829.60. A comparison of the statement with the cash account revealed the following facts.

1.	The statement included a debit memo of $49.00 for the printing of additional company checks.
2.	Cash sales of $833.00 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $883.00. The bank credited Reber Company for the correct amount.
3.	Outstanding checks at May 31 totaled $992.25. Deposits in transit were $2,841.15.
4.	On May 18, the company issued check No. 1181 for $664 to Lynda Carsen on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Reber Company for $646.
5.	A $3,425.00 note receivable was collected by the bank for Reber Company on May 31 plus $89.00 interest. The bank charged a collection fee of $29.00. No interest has been accrued on the note.
6.	Included with the cancelled checks was a check issued by Stiner Company to Ted Cress for $1,225.00 that was incorrectly charged to Reber Company by the bank.
7.	On May 31, the bank statement showed an NSF charge of $671.00 for a check issued by Sue Allison, a customer, to Reber Company on account.