The cash account for Pala Medical Co$.$ at June $30,20Y1,$ indicated a balance of $$93,115.$ The bank statement indicated a balance of $$125,800$ on June

$30,20$Y$1.$ Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items:

a$.$ Checks outstanding totaled $$30,060.$

b$.$ A deposit of $$19,240,$ representing receipts of June $30,$ had been made too late to appear on the bank statement.

c$.$ The bank collected $$24,075$ on a $$22,500$ note, including interest of $$1,575.$

d$.$ A check for $$1,800$ returned with the statement had been incorrectly recorded by Pala Medical Co$.$ as $$180.$ The check was for the payment

of an obligation to Skyline Supply Co$.$ for a purchase on account.

e$.$ A check drawn for $$390$ had been erroneously charged by the bank as $$930.$

f$.$ Bank service charges for June amounted to $$50.$

Required:

$1.$Prepare a bank reconciliation.

$2.$Journalize the necessary entries.

$3.$If a balance sheet were prepared for Pala Medical Co$.$ on June $30,20$Y$1,$ what amount should be reported as cash?