The books of Schexnayder, Inc. disclosed a cash balance of $68,757 on June 30. The bank statement as of June 30 showed a balance of $54,780. Additional information that might be useful in reconciling the two balances follows:

(a)	Check number 748 for $3,000 payable to a merchandise supplier was originally recorded on the books as $4,500.
(b)	A customer's check was returned on June 29. The bank charged Schexnayders account for $14,265, including a fee of $42.
(c)	The deposit from customers paying on account of June 24 was recorded on the books as $2,895, but it was actually a deposit of $2,700.
(d)	Outstanding checks totaled $9,885 as of June 30.
(e)	There were bank service charges for June of $210 not yet recorded on the books.
(f)	Schexnayders account had been charged on June 26 for a customer's NSF check for $1,296.
(g)	Schexnayder properly deposited $600 on June 3 that was not recorded by the bank.
(h)	Receipts of June 30 for $13,425 were recorded by the bank on July 2.
(i)	A bank memo stated that a customer's note for $4,500 and interest of $165 had been collected on June 27, and the bank charged a $36 collection fee.

2-1. Prepare a bank reconciliation statement, using the two-column form that reconciles bank and book balances to the correct cash balance.

2-2. Prepare the journal entry to bring the cash balance to its correct amount.