The cazh account for Pala Medical Co. at June 30, 20Y1. indicated a balance of $166,436. The bank statement indicated a balance of $195,698 on June 30,20Y1. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling ierns: 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 statement. c. The bank coliected $26,500 on a $25,000 note, inoluding interest of $1,500. d. A check for $4,000 retumed with the statement had been incorrectly recorded by Pala Modical Co, as $400. The chock was for the payment of an obligation to Skyline Supply Co. for a purchase on account. e. A check drawn for $195 had been entoneously charged by the bank as $915. t. Bank service charges tor June amounted to $55 : Required: 1. Prepare a bank reconcilitition. 2. Joumalize the necossary entries: 3. If a balance sheot were prepared for Paia Medical Co on wune 30,20YY, what anount showld be reported as cash