Preparing a Bank Reconciliation and Journal Entries and Reporting Cash for the following information

[The following information applies to the questions displayed below.]

Hills Companys June 30 bank statement and the June ledger account for cash are summarized here:

BANK STATEMENT
	Checks			Deposits			Other			Balance
Balance, June 1										$	7,200
Deposits during June				$	18,000						25,200
Checks cleared during June	$	19,100									6,100
Bank service charges							$	30			6,070
Balance, June 30											6,070

Cash (A)

June 1	Balance	6,800
June	Deposits	19,000		19,400	Checks written June
June 30	Balance	6,400