L05 E7-3A. Bank Reconciliation. Use the following information to prepare a bank reconciliation for Fast Company at June 30:

Balance per Cash account, June 30, $7,015.40.

Balance per bank statement, June 30, $7,235.85.

Deposits not reflected on bank statement, $975.

Outstanding checks, June 30, $1,260.45.

Service charge on bank statement not recorded in books, $50.

Error by bank-Yertel Company check charged on Fast Company's bank statement, $375.

Check for advertising expense, $260, incorrectly recorded in books as $620.