The cash account for Pala Medical Co. at June 30,20Y, indicaled a balance of 5166,436 . The bank statement indicated a balance of $195,688 on June 30,20Y, Comparing the b3 statement and the acocmpanying canceled checks and memos with the records rewealed the following reconciling kems: 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 atatemient. c. The bank collected $26,500 on a $25,000 nole, including interest of $1,500. d. A check for $4,000 returned wath the statement had been incortectly recorded by Pala Medical Co as 5400 . The check was for the payment of an obliation to Shyine tupply Co for a purchase on account. e. Acheck drawn for $105 had been ecronesusly charged by the bark as $915 1. Bank service charges lor June amounted to $55. Amount Descriptions Adjusted balance Bank error in charging check as $915 instead of $195 Bank service charges Deposit in transit on June 30 Error in recording check Note collected by bank, including $1,500 interest Outstanding checks Total additions Total deductions Bank Heconciliation June 30,20Y1 1 Cash balance according to bank statement 2 3 4 5 6 7 8. Cash balance according to company's records 9 10 11 12 13 Joumalize the necessary entries. Refer to the Chart of Accounts for exact wording of account tities. 3. If a balance sheet were prepared for Pala Medical Co. on June 30, 20Y1, what amount should be reported as cash