One way that you can ensure that your cash account does not have any errors and is accurate and up-to-date is to prepare a bank reconciliation at the end of each month. Prepare a bank reconciliation for June 2021 using the following information.

GENERAL LEDGER

Cash
Date	Explanation	Ref.	Debit	Credit	Balance
2021 June 1 1 3 3 8 9 13 20 28 28	Balance Check #600 Check #601 Check #602 Check #603 Check #604		750 1,050 155 110	625 95 56 425 297	2,657 3,407 2,782 2,687 2,631 3,681 3,256 3,411 3,114 3,224

PREMIER BANK

Statement of Account

June 30, 2021

Date	Explanation	Checks and Other Debits	Deposits	Balance
May 31 June 1 6 6 8 9 10 10 14 20 23 28 30	Balance Deposit Check #600 Check #601 Check #602 Deposit NSF Check NSF Fee Check #603 Deposit EFT Telus Check #599 Bank charges	625 95 56 100 35 452 85 361 13	750 1,050 125	3,256 4,006 3,381 3,286 3,230 4,280 4,180 4,145 3,693 3,818 3,733 3,372 3,359

Additional information:

1. On May 31, there were two outstanding checks: #595 for $238 and #599 for $361.
2. Premier Bank made a posting error to the bank statement: check #603 was issued for $425, not $452.
3. The deposit made on June 20 was for $125 that you received for a party. You made an error in recording this transaction.
4. The electronic funds transfer (EFT) was for your utilities expense.
5. The NSF check was from Ron Black. You received this check for catering a class for Rons children. You contacted Ron, and he assured her that you will receive a check in the mail for the outstanding amount of the invoice and the NSF bank charge.

Required

30. Prepare any necessary adjusting entries at June 30.
31. If a balance sheet is prepared at June 30, what balance will be reported as cash in the current assets section?