On June 30, Sandhill Company showed a cash balance on their books of $12,836. The bank statement from the company's bank showed a month-end balance of $16,000. On reviewing the bank statement, the following items were discovered: 1. A deposit made on June 29 for $570 did not appear on the bank statement. 2. Cheques written in the month of June that did not appear on the bank statement were as follows: Cheque #159 $1,260 Cheque #160 32 Cheque #168 210 Cheque # 170 285 Cheque #171 50 3. 4. The bank credited Sandhill's account for $340 on June 19. This deposit did not belong to Sandhill, but belonged to another company and was posted in error. The bank statement showed receipt of a wire transfer of $2,160 in payment of a note receivable, as well as $150 interest. None of the interest had been previously accrued. 5. According to the bank statement, $45 was deducted from Sandhill's account for service charges. 6. 7. The bank cleared cheque # 152 for $930; however, the cheque was recorded in Sandhill's records at $910. Research showed the bank was correct, and the cheque was recorded incorrectly in Sandhill's books. The cheque was written in payment of advertising. A cheque for $660 from one of Sandhill's customers was rejected by the bank due to insufficient funds (NSF). This amount did not include a $28 service charge by the bank. The company's policy is to pass on all NSF fees to the customer. (a) Prepare a bank reconciliation to the correct cash balance at June 30. (List items that increase balance as per bank & books first.) Sandhill Company Bank Reconciliation