The bank statement for james watts Company for June 30, 2008, indicates a balance of 89.143.11. All cash receipts are deposited each evening in a night depository, after banking hours. The accounting records indicate the following summary data for cash receipts and payments for June" Cash balance as of June 1 Total cash receipts for June Total amount of checks issued in June $3.943.50 28.971.60 28.388.85 Comparing the bank statement and accompanying canceled checks and memoranda with the records reveals the following reconciling items: a. The bank had collected for James Company $1,030 on a note left for collection. The face amount of the note was $1,000. b. A deposit of $1,852.21, representing receipts of June 30, had been made too late to appear on the bank statement. c. Checks outstanding totaled $5,265.27 d. A check drawn for $139 had been incorrectly charged by the bank as $157. e. A check for $30 returned with the statement had been recorded in the company's record as $240.00. The check was in payment of Avery Equipment Company for the purchase of office supplies on ccount f. Bank service charges for June amounted to $18.20. Instructions: 1. Prepare a bank reconciliation for June (20 pts)