The cash account for Pala Medical Center at June 30, 20Y1, indicated a balance of $166,436. The bank statement indicated a balance of $195,688 on June 30, 20Y1. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items:

a.	Checks outstanding totaled $19,427.
b.	A deposit of $12,300, representing receipts of June 30, had been made too late to appear on the bank statement.
c.	The bank collected $26,500 on a $25,000 note, including interest of $1,500.
d.	A check for $4,000 returned with the statement had been incorrectly recorded by Pala Medical Center as $400. The check was for the payment of an obligation to Skyline Supply Co. for a purchase on account.
e.	A check drawn for $195 had been erroneously charged by the bank as $915.
f.	Bank service charges for June amounted to $55.

Required:

1.	Prepare a bank reconciliation.
2.	Journalize the necessary entries.
3.	If a balance sheet were prepared for Pala Medical Center on June 30, 20Y1, what amount should be reported as cash?

its financial accounting. not just accounting