Problem 7-1 The Sapphire Co. received its June 30, bank statement which showed a cash balance of $7,152.09. However, the financial department showed the balance of cash as $7,872.96. An investigation of the cash account revealed the following: Interest income NSF check Outstanding checks Bank's service charge Deposits in transit $28.09 $200.00 $125.07 $55.00 $619.03 Required: 1) Prepare a bank reconciliation as of June 30, for this company