The cash account of Ayayai Co. showed a ledger balance of $17,222.54 on June 30, 2017. The bank statement as of that date showed a balance of $18,260.00. Upon comparing the statement with the cash records, the following facts were determined.

1.		There were bank service charges for June of $110.00.
2.		A bank memo stated that Bao Dais note for $5,280.00 and interest of $158.40 had been collected on June 29, and the bank had made a charge of $24.20 on the collection. (No entry had been made on Ayayais books when Bao Dais note was sent to the bank for collection.)
3.		Receipts for June 30 for $14,916.00 were not deposited until July 2.
4.		Checks outstanding on June 30 totaled $9,398.62.
5.		The bank had charged the Ayayai Co.s account for a customers uncollectible check amounting to $1,114.08 on June 29.
6.		A customers check for $396.00 (as payment on the customers Accounts Receivable) had been entered as $264.00 in the cash receipts journal by Ayayai on June 15.
7.		Check no. 742 in the amount of $491.00 had been entered in the cash journal as $419.00, and check no. 747 in the amount of $256.08 had been entered as $2,560.80. Both checks had been issued to pay for purchase of equipment and were payments on Ayayais Accounts Payable. Prepare a bank reconciliation dated June 30, 2017, proceeding to a correct cash balance. (Enter answers to 2 decimal places, e.g. 125.62.) Prepare entries necessary to make the books correct and complete. Use Office Expense account for bank service charges. (Enter answers to 2 decimal places, e.g. 125.62. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)