The cash account of Waterway Co$.$ showed a ledger balance of $$18,781\mathrm{.}68$ on June $30,2025.$ The bank statement as of that date

showed a balance of $$19,920.$ Upon comparing the statement with the cash records, the following facts were determined.

There were bank service charges for June of $$120.$

A bank memo stated that Bao Dai's note for $$5,760$ and interest of $$172\mathrm{.}80$ had been collected on June $29,$ and the bank had

made a charge of $$26\mathrm{.}40$ on the collection. $($No entry had been made on Waterway's books when Bao Dai's note was sent to

the bank for collection.$)$

Receipts for June $30$ for $$16,272$ were not deposited until July $2.$

Checks outstanding on June $30$ totaled $$10,253\mathrm{.}04.$

The bank had charged the Waterway Co's account for a customer's uncollectible check amounting to $$1,215\mathrm{.}36$ on June $29.$

A customer's check for $$432($as payment on the customer's Accounts Receivable$)$ had been entered as $$288$ in the cash

receipts journal by Waterway on June $15.$

Check no$.742$ in the amount of $$491$ had been entered in the cash journal as $$419,$ and check no$.747$ in the amount of

$$279\mathrm{.}36$ had been entered as $$2,793\mathrm{.}60.$ Both checks had been issued to pay for purchases and were payments on

Waterway's Accounts Payable.

$($a$)$

Prepare a bank reconciliation dated June $30,2025,$ proceeding to a correct cash balance. $($Enter answers to $2$ decimal places, e$.$g$.$

$125\mathrm{.}62.)$

WATERWAY CO$.$

Bank Reconciliation