The bank statement for Farmer Co. indicates a balance of \\( \\$ 7,735 \\) on June 30. After the journals for June were posted, the cash account had a balance of \\( \\$ 4,098 \\). Prepare a bank reconciliation on the basis of the following reconciling items: 1. Cash sales of \\( \\$ 742 \\) were erroneously recorded in the cash receipts journal as \\( \\$ 724 \\). 2. Deposits in transit not recorded by bank, \\( \\$ 425 \\). 3. Bank debit memo for service charges, \\( \\$ 35 \\). 4. Bank credit memo for note collected by bank, \\( \\$ 2,475 \\) including \\( \\$ 75 \\) interest. 5. Bank debit memo for \\( \\$ 256 \\mathrm{NSF} \\) (not sufficient funds) check from Janice Smith, a customer