Problem 17 The cash reconds per books for June showed the following: The bank statement for June 30 showed a cash balance of $12,458.27; the cash balance per books on that date was $12,174.62. The outstanding checks list for May included the following: There was a debit memo of $22.00 for bank service charges that was included with the bank statement. The bank made no errors, while the company made two errors. Required: Prepare a bank reconciliation for the company as of June 30