Nolan Company deposits all cash receipts on the day when they are received and it makes all cash payments by check. At the close of business on June 30, 2017, its Cash account shows a $21,470 debit balance. Nolans June 30 bank statement shows $21,985 on deposit in the bank.

a. Outstanding checks as of June 30 total $2,808.

b. The June 30 bank statement included a $28 debit memorandum for bank services; the company has not yet recorded the cost of these services.

c. In reviewing the bank statement, a $20 check written by the company was mistakenly recorded in the companys books at $29.

d. June 30 cash receipts of $2,310 were placed in the banks night depository after banking hours and were not recorded on the June 30 bank statement.

e. The bank statement included a $36 credit for interest earned on the cash in the bank.

Prepare a bank reconciliation for Nolan Company using the above information.