1. The June 30 cash balance in the general ledger is $849.
2. The June 30 balance shown on the bank statement is $373.
3. Checks issued but not returned with the bank statement were Number 712 for $18 and Number 723 for $51.
4. A deposit made late on June 30 for $467 is included in the general ledger balance but not in the bank statement balance.
5. Returned with the bank statement was a notice that a customers check for $69 that was deposited on June 24 had been returned because the customers account was overdrawn.
6. During a review of the checks that were returned with the bank statement, it was noted that the amount of Check Number 728 was $65 but that in the companys records supporting the general ledger balance, the check had been erroneously recorded as a payment of an account payable in the amount of $56.

Required:

Prepare a bank reconciliation as of June 30 from the above information.