Nolan Companys Cash account shows a $22,352 debit balance and its bank statement shows $21,332 on deposit at the close of business on June 30. Prepare a bank reconciliation using the following information. Outstanding checks as of June 30 total $3,713. The June 30 bank statement lists $41 in bank service charges; the company has not yet recorded the cost of these services. In reviewing the bank statement, a $90 check written by the company was mistakenly recorded in the companys books as $99. June 30 cash receipts of $4,724 were placed in the banks night depository after banking hours and were not recorded on the June 30 bank statement. The bank statement included a $23 credit for interest earned