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. There were bank service charges for June of $31.00. 2. A bank memo stated that Bao Dais 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. 3. Deposits in transit June 30 were $2,975.00. 4. Cheques outstanding on June 30 totalled $2,054.05. 5. On June 29, the bank had charged Indigo Spas account for a customers NSF cheque amounting to $538.20. 6. A customers cheque received as a payment on account of $102.00 had been entered as $81.00 in the cash receipts journal by Indigo Spa on June 15. 7. 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 $46.70 had been entered as $546.00. Both cheques were issued as payments on account. 8. In May, the bank had charged a $38.50 Wella Spa cheque against the Indigo Spa account. The June bank statement indicated that the bank had reversed this charge and corrected its error. Collapse question part (a) Prepare a bank reconciliation at June 30. (List items that increase balance as per bank & books first. Round answers to 2 decimal places, e.g. 52.75.).