Nolan Company's cash account shows a $29,748 debit balance and its bank statement shows $29,761 on deposit at the close of business on June 30. Outstanding checks as of June 30 total $2,090. The June 30 bank statement lists $40 in bank service charges; the company has not yet recorded the cost of these services. In reviewing the bank statement, a $70 check written by the company was mistakenly recorded in the companys books as $79. June 30 cash receipts of $2,084 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 $38 credit for interest earned on the companys cash in the bank. The company has not yet recorded interest earned.

NOLAN COMPANY
Bank Reconciliation
June 30
Bank statement balance			Book balance
Add:			Add:
		0			0
		0			0
Deduct:			Deduct:
		0			0
Adjusted bank balance		$0	Adjusted book balance		$0