QUESTION 3

1. The following information relates to the bank account of Doug's Sky Diving Supply Store on June 30.

   Balance per bank statement		$5,327
   Balance per books as of June 30		9,265
   Outstanding checks:
   #1007	$ 241
   #1008	67
   #1009	597
   Deposits in transit	229
   	4,111
   Bank service charges	98
   NSF check	412
   Credit memo for interest earned	16

   Error: Check written and recorded by bank as $454 was subtracted from the checkbook as $445. The check was used to pay the telephone bill. Required: Prepare a bank reconciliation as of June 30.(Need answer in typed not written)