The cash account for Pala Medical Co. at June 30, 20Y1, indicated a balance of $97,456. The bank statement indicated a balance of $127,960 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 $30,050.
b.	A deposit of $19,720, representing receipts of June 30, had been made too late to appear on the bank statement.
c.	The bank collected $22,149 on a $20,700 note, including interest of $1,449.
d.	A check for $1,450 returned with the statement had been incorrectly recorded by Pala Medical Co. as $145. The check was for the payment of an obligation to Skyline Supply Co. for a purchase on account.
e.	A check drawn for $290 had been erroneously charged by the bank as $920.
f.	Bank service charges for June amounted to $40.

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?