Pina Colada Spa shows a general ledger balance for the Cash account of $4,020.35 on June 30 and the bank statement as of that date indicates a balance of $4,165.00. When the statement was compared with the cash records, the following facts were determined:

1.		There were bank service charges for June of $36.00.
2.		A bank memo stated that Bao Dais note for $894.00 and interest of $48.00 had been collected on June 29, and the bank had charged $7.00 for the collection. Any interest revenue has not been accrued.
3.		Deposits in transit June 30 were $2,900.00.
4.		Cheques outstanding on June 30 totalled $2,131.05.
5.		On June 29, the bank had charged Pina Colada Spas account for a customers NSF cheque amounting to $503.20.
6.		A customers cheque received as a payment on account of $89.00 had been entered as $61.00 in the cash receipts journal by Pina Colada Spa on June 15.
7.		Cheque no. 742 in the amount of $485.00 had been entered in the books as $440.00, and cheque no. 747 in the amount of $31.20 had been entered as $566.00. Both cheques were issued as payments on account.
8.		In May, the bank had charged a $18.50 Wella Spa cheque against the Pina Colada Spa account. The June bank statement indicated that the bank had reversed this charge and corrected its error.

Prepare a bank reconciliation at June 30. (List items that increase balance as per bank & books first. Round answers to 2 decimal places, e.g. 52.75.)

Pina Colada Spa Bank Reconciliation June 30
Error on cheque no. 745Error on cheque no. 747Bond interest collected by bankError on cheque no. 742Adjusted cash balance, June 30 per bankOutstanding chequesError in recording depositNSF chequeBalance per bank, June 30Deposits in transitNote collectionBank service charges				$
AddLess: Adjusted cash balance, June 30 per bankNSF chequeBalance per bank, June 30Error on cheque no. 747Deposits in transitError on cheque no. 745Outstanding chequesBond interest collected by bankError on cheque no. 742Bank service chargesError in recording depositNote collection
AddLess: Outstanding chequesNSF chequeError on cheque no. 742Bank service chargesAdjusted cash balance, June 30 per bankBalance per bank, June 30Note collectionError on cheque no. 745Bond interest collected by bankError on cheque no. 747Error in recording depositDeposits in transit
Error in recording depositDeposits in transitError on cheque no. 747Adjusted cash balance, June 30 per bankBalance per bank, June 30Bank service chargesBond interest collected by bankError on cheque no. 742NSF chequeError on cheque no. 745Note collectionOutstanding cheques				$
Bond interest collected by bankBalance per books, June 30Note collectionError on cheque no. 742Error in recording depositDeposits in transitError on cheque no. 745NSF chequeOutstanding chequesAdjusted balance, June 30 per booksBank service chargesError on cheque no. 747				$
AddLess:
Note collectionOutstanding chequesError on cheque no. 747Deposits in transitError in recording depositBond interest collected by bankNSF chequeAdjusted balance, June 30 per booksError on cheque no. 742Bank service chargesError on cheque no. 745Balance per books, June 30		$
Deposits in transitNSF chequeError on cheque no. 742Note collectionError on cheque no. 747Bond interest collected by bankBalance per books, June 30Error in recording depositBank service chargesAdjusted balance, June 30 per booksError on cheque no. 745Outstanding cheques
Error on cheque no. 742Bank service chargesError on cheque no. 745Note collectionOutstanding chequesBond interest collected by bankBalance per books, June 30Error on cheque no. 747Adjusted balance, June 30 per booksError in recording depositDeposits in transitNSF cheque
AddLess:
Error on cheque no. 747NSF chequeBond interest collected by bankBank service chargesDeposits in transitOutstanding chequesBalance per books, June 30Error on cheque no. 742Error on cheque no. 745Adjusted balance, June 30 per booksNote collectionError in recording deposit
Adjusted balance, June 30 per booksError on cheque no. 742NSF chequeBank service chargesNote collectionError in recording depositError on cheque no. 745Outstanding chequesBond interest collected by bankError on cheque no. 747Balance per books, June 30Deposits in transit
Deposits in transitNote collectionNSF chequeOutstanding chequesBalance per books, June 30Adjusted balance, June 30 per booksError on cheque no. 747Bond interest collected by bankError on cheque no. 745Bank service chargesError on cheque no. 742Error in recording deposit
Outstanding chequesError on cheque no. 742NSF chequeBank service chargesError in recording depositBond interest collected by bankDeposits in transitError on cheque no. 747Error on cheque no. 745Note collectionAdjusted balance, June 30 per booksBalance per books, June 30				$