The bank statement for Allen Co. indicates a balance of $8,000.00 on June 30, 2005. After the journals for June and been posted, the cash account had a balance of $3,675.00. Prepare a bank reconciliation on the basis of the following reconciling items:

1. Cash sales of $342 had been erroneously recorded in the cash receipts journal as $324. 2. Deposits in transit not recorded by bank, $500.00 3. Bank debit memorandum, for service charge is $25.00. 4. Bank credit memorandum for note collected by bank, $2850, including $50 interest. 5. Bank debit memorandum for $218.00 NSF (not sufficient funds) check from Alice Bell, a customer. 6. Checks outstanding, $2,200.00