Trial Question:

On June 30, 2019, the cash account of BAC Co. showed a ledger balance of $15,879.40. In the May 31, 2019 bank reconciliation of BAC Co. shows three outstanding checks: no. 122, $544.20; no.130, $1,900; no. 131, $ 1,400. The bank statement as of June 30, 2019 showed a balance of $16,600. The June bank statement (check payment section only) and the June cash payments information show the following. All purchases from suppliers are on account. Bank statement Checks paid and settled Date Check No. Amount $ June 3 140 23,000 13 | 142 1,964 16 145 7,000 22 130 1,900 24 146 3,200 25 131 1,400 30 | 147 232.80 BAC Co. cash book payment information Checks issued Date Check No. (to) Amount $ June 1 139 (to supplier) 1,000 1 140 (to supplier) 23,000 1 141 (to supplier) 2,000 3 142 (for supplies) 1,676 3 143 (to supplier) 800 10 144 (to supplier) 1,200 11 145 (to supplier) 7,000 15 146 (to supplier) 3,200 20 147 (purchase supplies) 2,328 28 148 (for salaries) 3,000 Upon comparing the statement of cash records, the following facts were determined. 1. There were bank service charges for June of $100. 2. A bank credit memo stated that Mr. Chen's note for $4,800 and interest of $144 had been collected on June 29, and the bank had made a charge of $22 on the collection. 3. $13,560 deposit of transit in June 30 were not deposited until July 2. 4. Checks outstanding on June 30 totaled ?. 5. The bank had charged the BAC Co.'s account for a non-sufficient fund customer's check amounting to $1,012.80 on June 29. 6. A customer's check for $360 (sales on account) had been entered as $240 in the cash receipts book journal by BAC on June 15. 7. Regarding the check payment information, the bank did not make any errors, but BAC Co. made two errors. Please adjust the errors as well. Required: Prepare a bank reconciliation at June 30, 2019