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Nolan Company's cash account shows a $24,103 debit balance and its bank statement shows $24,875 on deposit at the close of business on June 30 . a. Outstanding checks as of June 30 total $2,825. b. The June 30 bank statement lists $25 in bank service charges; the company has not yet recorded the cost of these services. c. In reviewing the bank statement, a $70 check written by the company was mistakenly recorded in the company's books as $79. d. June 30 cash receipts of $2,077 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 $40 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