Information follows for Blossom Company:

Blossom Company Bank Reconciliation May 31, 2017
Balance per bank statement	$30,903.46
Less: Outstanding cheques
No. 6124	$2,112.00
No. 6138	920.65
No. 6139	947.57
No. 6140	1,290.00	5,270.22
25,633.24
Add deposit in transit	4,590.56
Balance per books (correct balance)	$30,223.80

CHEQUE REGISTERJUNE
Date	Payee	No.	Invoice Amount	Discount	Cash
June	1	Bren Mfg.	6141	$ 225.50	$225.50
1	Stempy Mfg.	6142	903.00	$6.65	896.35
8	Kingbird, Inc.	6143	110.90	2.20	108.70
9	Bren Mfg.	6144	294.40	294.40
10	Petty Cash	6145	77.93	77.93
17	Pretty Babies Photo	6146	694.00	14.01	679.99
22	Hey Dude Publishing	6147	435.50	435.50
23	Payroll Account	6148	4,118.00	4,118.00
25	MarinInc.	6149	378.75	3.78	374.97
28	Be Smart Construction	6151	2,238.00	2,238.00
29	Larkspur, Inc.	6152	738.00	738.00
30	Sunland Company	6153	388.00	5.00	383.00
$10,601.98	$31.64	$10,570.34

PROVINCIAL BANK Bank Statement General Chequing Account of Quartz IndustriesJune 2017
Date	Debits	Credits	Balance
$30,903.46
June	1	$2,112.00	$ 225.50	$896.35	$4,590.56	32,260.17
12	920.65	108.70	1,482.06	32,712.88
23	1,290.00	435.50	294.40	1,433.55	32,126.53
26	4,118.00	10.40	27,998.13
30	77.93	2,238.00	1,020.00	4,107.48	28,769.68

Additional information:

-	One June 26 transaction was for bank service charges.
-	One June 30 transaction was a bank debit memo for $1,020.00 for a customers cheque returned and marked NSF (included with the June bank statement).
-	Cash received on June 30 and put in the banks night deposit box on the evening of June 30 was recorded by the bank in the general chequing account on July 3 for the amount of $4,582.96.

(a)

Prepare a bank reconciliation to the correct balance as at June 30, 2017, for Blossom Company.(List items that increase balance as per bank & books first.)