The company's Cash account in its general ledger showed a $15.634 debit balance. Rod Company's bank statement for June 30 showed a balance of $14, 537. the following information was also available as of June 30: Outstanding checks for April 30 were determined to be $3, 919. A credit memorandum enclosed with the June hank statement indicates the bank collected $6,000 cash on a note receivable for Red. deducted a $45 collection fee and credited the remainder to Red s account. Red had not recorded this event before receiving the statement, A debit memorandum for $805 lists a $795 check plus a $10 NSF charge. the check had been received from a customer. Joe Long. Red has not yet recorded this check as NSF. Enclosed with the June statement is a $14 debit memorandum for bank services. It has not yet been recorded because no previous notification had been received. Red's June 30 daily cash receipts of $10.152 were placed in the bank's night depository on that date, but do not appear on the June 30 bank statement. Prepare a hank reconciliation as of June 30