The cash account for Pala Medical Co. at June 30, 20Y1, indicated a balance of $84,457. The bank statement indicated a balance of $127,190 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 $33,310.
b.	A deposit of $17,610, representing receipts of June 30, had been made too late to appear on the bank statement.
c.	The bank collected $28,248 on a $26,400 note, including interest of $1,848.
d.	A check for $1,100 returned with the statement had been incorrectly recorded by Pala Medical Co. as $110. The check was for the payment of an obligation to Skyline Supply Co. for a purchase on account.
e.	A check drawn for $680 had been erroneously charged by the bank as $860.
f.	Bank service charges for June amounted to $45.

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, 20Y1, what amount should be reported as cash?

NEED ASAP PLEASE