When the accountant of Cullumber Company prepared the bank reconciliation on May 31, 2021, there were three outstanding cheques: #690 for $303, #693 for $173, and #694 for $263. There were no deposits in transit as at May 31, 2021. The bank balance at May 31 was $17,652. The balance in the Cash account on the May 31, 2021, adjusted trial balance was $16,913. The following is selected information from the June bank statement:

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Date June 1 5 6 13 20 23 24 Cheques Cleared Cheque No. Amount 690 $303 709 3,253 693 173 710 1,483 712 2,133 119 463 711 1,783 Other Bank Account Transactions Date Amount Transaction June 3 $3,313 Deposit 10 5,373 Deposit 17 2,170 Deposit 24 2.134 Deposit 25 -176 NSF cheque 27 -493 EFT insurance payment 30 -19 Service charge 30 38 Interest The NSF cheque was originally received from a customer, Massif Co., in payment of its account of $158. The bank included a $18 service charge for a total of $176. Information from the company's accounting records follows: Cash Receipts Date Amount June 2 $3,313 9 5,373 16 2,710 23 2.134 30 3,113 Date June 5 5 19 19 27 27 Cash Payments Cheque No. Amount 708 $2,903 709 3,253 711 1,783 712 2,313 713 3,053 714 3.853 Investigation reveals that cheque #712 was issued to purchase equipment and cheque #710 was issued to pay an account payable. All deposits are for collections of accounts receivable. The bank made one error: cheque #119 for Cullumber Co. Ltd. was charged to Cullumber's bank account. The company's policy is to pass on all NSF service charges to the customer. Calculate the balance per bank statement at June 30 and the unadjusted Cash balance per company records at June 30. Unadjusted bank balance, June 30, 2021 Unadjusted cash balance, June 30, 2021 $ e Textbook and Media Prepare a bank reconciliation at June 30. (List items that increase balance as per bank & books first.) CULLUMBER COMPANY Bank Reconciliation June 30, 2021 Unadjusted bank balance Add Deposits in transit Error Cullumber Co. cheque #119 Less > Outstanding cheques No. 694 $ No. 708 No. 713 > No. 714 Adjusted bank balance $ Unadjusted cash balance $ Add . Interest $ Error in cheque #712 for Equipment Less . Cheque #710 for Accounts Payable not recorded v $ Error in June 17 deposit of Accounts Payable > Loan payment EFT for insurance payment Bank service charges Adjusted cash balance $ eTextbook and Media Prepare the necessary adjusting entries at June 30. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation June Cash 30 Interest Revenue Equipment (To record interest earned & to correct error in cheque payment) June Accounts Receivable 30 Accounts Payable Prepare the necessary adjusting entries at June 30. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry"for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation June Cash 30 Interest Revenue Equipment (To record interest earned & to correct error in cheque payment) June Accounts Receivable 30 Accounts Payable Accounts Receivable Bank Charges Expense Insurance Expense Cash (To record correction of deposit error, NSF cheque and other cash receipts and payments) e Textbook and Media What balance would Cullumber Company report as cash in the current assets section of its balance sheet on June 30, 2021? Cash balance on the June 30, 2021 $ $