The bank statement for Gatlin Co. indicates a balance of $7,735.00 on June 30, 20xx. After the journals for June had been posted, the cash account had a balance of $4,098.00. Prepare a bank reconciliation on the basis of the following reconciling items:

(a) Cash sales of $742 had been erroneously recorded in the cash receipts journal as $724.

(b) Deposits in transit not recorded by bank, $425.00.

(c) Bank debit memo for service charges, $35.00.

(d) Bank credit memo for note collected by bank, $2,475 including $75 interest.

(e) Bank debit memo for $256.00 NSF (not sufficient funds) check from Janice Smith, a customer.

(f) Checks outstanding, $1,860.00.