Nolan Company's cash account shows a $26,762 debit balance and its bank statement shows $26,646 on deposit at the close of business on June 30. a. Outstanding checks as of June 30 total $2,194. b. The June 30 bank statement lists $35 in bank service charges; the company has not yet recorded the cost of these services. c. In reviewing the bank statement, a $60 check written by the company was mistakenly recorded in the company's books as $69. d. June 30 cash receipts of $2,314 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. e. The bank statement included a $30 credit for interest earned on the company's cash in the bank. The company has not yet recorded interest earned. Prepare a bank reconciliation using the above information. NOLAN COMPANY Bank Reconciliation June 30 Book balance Bank statement balance Add: Add: Deduct: Deduct: Adjusted bank balance Adjusted book balance