When the accountant of Sunland Company prepared the bank reconciliation on May 31, 2021, there were three outstanding cheques: #690 for $308, #693 for $178, and #694 for $268. There were no deposits in transit as at May 31, 2021. The bank balance at May 31 was $17,672. The balance in the Cash account on the May 31, 2021, adjusted trial balance was $16,918. The following is selected information from the June bank statement: Date 01-Jun Cheque No. 690 5 709 6 693 13 710 20 712 23 119 24 711 Cheques Cleared Amount $308 3,258 178 1,488 4,355 468 1,788 Other Bank Account Transactions Date Amount 03-Jun $3,318 10 5,378 17 3,280 24 2,139 25 -186 27 -498 30 -24 30 43 Transaction Deposit Deposit Deposit Deposit NSF cheque EFT insurance payment Service charge Interest The NSF cheque was originally received from a customer, Massif Co., in payment of its account of $163. The bank included a $23 service charge for a total of $186. Information from the company's accounting records follows: Cash Receipts Date 02-Jun Amount $3,318 9 5,378 16 3,820 23 2,139 30 3,118 Date 05-Jun Cheque No. 708 5 709 19 711 19 712 27 713 27 714 Cash Payments Amount $2,908 3,258 1,788 4,535 3,058 3,858 Investigation reveals that cheque #712 was issued to purchase equipment and cheque #710 was issued to pay an account payable. Calculate the balance per bank statement at June 30 and the unadjusted Cash balance per company records at June 30. All deposits are for collections of accounts receivable. The bank made one error: cheque #119 for Sunland Co. Ltd. was charged to Sunland's bank account. The company's policy is to pass on all NSF service charges to the customer. Unadjuste Unadjuste