Regents general ledger bank balance as at 30 June 2020 shows a debit balance of $7,205 while the Bank Statement from Westpac shows a credit balance of $6,730. A review of the Westpac Bank Statement and Regents General Ledger Bank Account as at 30 June shows the following: A deposit from a customer recorded in Regents cash receipts journal for $960 does not yet appear on the bank statement. The bank erroneously charged a $200 cheque to Regents bank statement. The cheque should have been charged to another customers account. Three cheques written by Regents accountant and recorded in Regents cash payment journal have not yet been presented to the Westpac bank. The three outstanding cheques are shown below: Date Cheque No. Amount June 18 546 $250 June 24 558 $125 June 28 587 $330 The Westpac Bank Statement shows interest revenue (earned on a Term Deposit) for $75 was directly deposited into Regents account. Regent was not aware of this deposit prior to the preparation of the reconciliation. Westpacs service charge for the month was $15. Regent was not aware of this service charge prior to the preparation of the reconciliation. The bank shows a dishonoured cheque for $80 that was originally received by Regent. Regent was not aware of this dishonoured cheque prior to the preparation of the reconciliation.