Nolan Company's cash account shows a $21,470 debit balance and its bank statement shows $21,985 on deposit at the close of business on June 30.

1. Outstanding checks as of June 30 total $2,808.
2. The June 30 bank statement lists $28 in bank service charges; the company has not yet recorded the cost of these services.
3. In reviewing the bank statement, a $20 check written by the company was mistakenly recorded in the companys books as $29.
4. 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.
5. The bank statement included a $36 credit for interest earned on the companys cash in the bank. The company has not yet recorded interest earned.