The cash account of Kingbird Co. showed a ledger balance of $19,561.25 on June 30, 2017. The bank statement as of that date showed a balance of $20,750.00. Upon comparing the statement with the cash records, the following facts were determined.

1. There were bank service charges for June of $125.00.

2. A bank memo stated that Bao Dais note for $6,000.00 and interest of $180.00 had been collected on June 29, and the bank had made a charge of $27.50 on the collection. (No entry had been made on Kingbirds books when Bao Dais note was sent to the bank for collection.)

3. Receipts for June 30 for $16,950.00 were not deposited until July 2.

4. Checks outstanding on June 30 totaled $10,680.25.

5. The bank had charged the Kingbird Co.s account for a customers uncollectible check amounting to $1,266.00 on June 29.

6. A customers check for $450.00 (as payment on the customers Accounts Receivable) had been entered as $300.00 in the cash receipts journal by Kingbird 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 $291.00 had been entered as $2,910.00. Both checks had been issued to pay for purchase of equipment and were payments on Kingbirds Accounts Payable.

ernbered in the cash journal as $419.0o, and check no. 747 in the entered as s2, a , proceeding to a correct cash balance.(Enter answers to 2 declmal places, e.g. 125.62.) y Study Ade Prepare entries necessary to make the books c correct and complete, Use Office Expense account for bank service charges. (Enter answers to 2 declmal places, o.g. 125.6 Account Titles and Explanation Credit