Information follows for Wildhorse Co.:

Wildhorse Co. Bank Reconciliation May 31, 2017
Balance per bank statement				$30,949.46
Less: Outstanding cheques
No. 6124		$2,125.00
No. 6138		927.65
No. 6139		969.57
No. 6140		1,450.00		5,472.22
				25,477.24
Add deposit in transit				4,770.56
Balance per books (correct balance)				$30,247.80

CHEQUE REGISTERJUNE
Date			Payee		No.		Invoice Amount			Discount		Cash
June	1		Bren Mfg.		6141		$ 249.50					$249.50
	1		Stempy Mfg.		6142		905.00			$8.65		896.35
	8		Windsor, Inc.		6143		120.90			2.46		118.44
	9		Bren Mfg.		6144		317.40					317.40
	10		Petty Cash		6145		82.93					82.93
	17		Pretty Babies Photo		6146		705.00			14.05		690.95
	22		Hey Dude Publishing		6147		456.50					456.50
	23		Payroll Account		6148		4,118.00					4,118.00
	25		Skysong Inc.		6149		401.75			3.83		397.92
	28		Be Smart Construction		6151		2,252.00					2,252.00
	29		Metlock, Inc.		6152		749.00					749.00
	30		Sandhill Co.		6153		405.00			10.00		395.00
							$10,762.98			$38.99		$10,723.99

PROVINCIAL BANK Bank Statement General Chequing Account of Wildhorse Co.June 2017
Date			Debits						Credits		Balance
											$30,949.46
June	1		$2,125.00		$ 249.50		$896.35		$4,770.56		32,449.17
	12		927.65		118.44				1,520.06		32,923.14
	23		1,450.00		456.50		317.40		1,453.55		32,152.79
	26		4,118.00		10.75						28,024.04
	30		82.93		2,252.00		1,230.00		4,123.48		28,582.59

Additional information:

-	One June 26 transaction was for bank service charges.
-	One June 30 transaction was a bank debit memo for $1,230.00 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 $4,623.96.

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