Refer to the information given below:

The June $30$ cash balance in the general ledger is $$1,940.$

The June $30$ balance shown on the bank statement is $$1,168.$

Checks issued but not returned with the bank statement were Number $712$ for $$33$ and Number $723$ for $$160.$

A deposit made late on June $30$ for $$800$ is included in the general ledger balance but not in the bank statement balance.

Returned with the bank statement was a notice that a customer's check for $$120$ that was deposited on June $24$ had been returned because the customer's account was overdrawn.

During a review of the checks that were returned with the bank statement, it was noted that the amount of Check Number $728$ was $$72$ but that in the company's records supporting the general ledger balance, the check had been erroneously recorded as a payment of an account payable in the amount of $$27.$

Required:

Show the reconciling items in a horizontal model that should be prepared to reflect the reconciling items as on June $30.$

Prepare the adjusting journal entry that should be prepared to reflect the reconciling items.

What is the amount of cash to be included in the June $30$ balance sheet for the bank account reconciled?