Indigo Spa shows a general ledger balance for the Cash account of $4,212.35 on June 30 and the bank statement as of that date indicates a balance of $4,145.00. When the statement was compared with the cash records, the following facts were determined: 1. 2. 3. 4. 5. There were bank service charges for June of $31.00 A bank memo stated that Bao Dal's note for $922.00 and interest of $40.00 had been collected on June 29, and the bank had charged $3.50 for the collection Any interest revenue has not been accrued, Deposits in transit June 30 were $2,975.00. Cheques outstanding on June 30 totalled $2,054,05 On June 29, the bank had charged Indigo Spa's account for a customer's NSF cheque amounting to $538.20 A customer's cheque received as a payment on account of $102.00 had been entered as $81.00 in the cash receipts journa by Indigo Spa on June 15. Cheque no. 742 in the amount of $514.00 had been entered in the books as $458.00, and cheque no 747 in the amount of 54670 had been entered as $546.00. Both cheques were issued as payments on account In May, the bank had charged a $38.50 Wella Spa cheque against the Indigo Spa account. The June rank statement indicated that the bank had reversed this charge and corrected its error. to 6. 7 8. Dell Update Indigo Spa Bank Reconciliation June 30 $ > : $ $ A Dell Date Account Titles and Explanation Debit Credit June 30 1 (To correct error and record cash receipts) June 30 lo D (To record NSF chegue and other cash payments)