Nolan Company's cash account shows a $22,906 debit balance and its bank statement shows $21,905 on deposit at the close of business on June 30.

1. Outstanding checks as of June 30 total $2,068.
2. The June 30 bank statement lists $40 in bank service charges; the company has not yet recorded the cost of these services.
3. In reviewing the bank statement, a $90 check written by the company was mistakenly recorded in the company's books as $99.
4. June 30 cash receipts of $3,064 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement.
5. The bank statement included a $26 credit for interest earned on the company's cash in the bank. The company has not yet recorded interest earned.

The bank statement included a $26 credit for interest earned on the company's cash in the bar ecorded interest eared. repare a bank reconciliation using the above information. NOLAN COMPANY Bank Reconciliation June 30 Bank statement balance Book balance Add: Add 0 Deduct: Deduct: 0 Adjusted bank balance 0 Adjusted book balance