Whispering Winds Spa shows a general ledger balance for the Cash account of $4,169.35 on June 30 and the bank statement as of that date indicates a balance of $4,195.00. When the statement was compared with the cash records, the following facts were determined:

1.		There were bank service charges for June of $23.00.
2.		A bank memo stated that Bao Dais note for $906.00 and interest of $51.00 had been collected on June 29, and the bank had charged $4.50 for the collection. Any interest revenue has not been accrued.
3.		Deposits in transit June 30 were $2,950.00.
4.		Cheques outstanding on June 30 totalled $2,081.05.
5.		On June 29, the bank had charged Whispering Winds Spas account for a customers NSF cheque amounting to $528.20.
6.		A customers cheque received as a payment on account of $99.00 had been entered as $76.00 in the cash receipts journal by Whispering Winds Spa on June 15.
7.		Cheque no. 742 in the amount of $505.00 had been entered in the books as $455.00, and cheque no. 747 in the amount of $30.70 had been entered as $551.00. Both cheques were issued as payments on account.
8.		In May, the bank had charged a $33.50 Wella Spa cheque against the Whispering Winds Spa account. The June bank statement indicated that the bank had reversed this charge and corrected its error.

Prepare a bank reconciliation at June 30. (List items that increase balance as per bank & books first. Round answers to 2 decimal places, e.g. 52.75.)

Whispering Winds Spa Bank Reconciliation June 30
Bond interest collected by bankDeposits in transitError in recording depositAdjusted cash balance, June 30 per bankBank service chargesError on cheque no. 745Error on cheque no. 747Outstanding chequesNote collectionNSF chequeBalance per bank, June 30Error on cheque no. 742				$
AddLess : Error on cheque no. 742Error in recording depositNote collectionBank service chargesBond interest collected by bankAdjusted cash balance, June 30 per bankDeposits in transitNSF chequeBalance per bank, June 30Error on cheque no. 745Outstanding chequesError on cheque no. 747
AddLess : Error on cheque no. 745Balance per bank, June 30Error on cheque no. 747NSF chequeAdjusted cash balance, June 30 per bankDeposits in transitError in recording depositNote collectionError on cheque no. 742Bank service chargesBond interest collected by bankOutstanding cheques
Bond interest collected by bankBalance per bank, June 30Error in recording depositError on cheque no. 745Deposits in transitBank service chargesOutstanding chequesAdjusted cash balance, June 30 per bankError on cheque no. 747Note collectionNSF chequeError on cheque no. 742				$
Balance per books, June 30Note collectionAdjusted balance, June 30 per booksError in recording depositBank service chargesNSF chequeBond interest collected by bankError on cheque no. 742Error on cheque no. 747Error on cheque no. 745Deposits in transitOutstanding cheques				$
AddLess :
Adjusted balance, June 30 per books Outstanding cheques Bond interest collected by bank Balance per books, June 30 Bank service charges Error on cheque no. 745 Deposits in transit Note collection Error in recording deposit Error on cheque no. 747 NSF cheque Error on cheque no. 742		$
Note collection Deposits in transit Balance per books, June 30 Error on cheque no. 742 Error on cheque no. 745 NSF cheque Adjusted balance, June 30 per books Bond interest collected by bank Bank service charges Outstanding cheques Error in recording deposit Error on cheque no. 747
Bank service charges Bond interest collected by bank Error on cheque no. 747 Error in recording deposit Balance per books, June 30 Note collection Error on cheque no. 742 NSF cheque Error on cheque no. 745 Adjusted balance, June 30 per books Deposits in transit Outstanding cheques
AddLess :
Error on cheque no. 745 Outstanding cheques Error on cheque no. 747 Adjusted balance, June 30 per books Balance per books, June 30 Error in recording deposit Note collection Error on cheque no. 742 Deposits in transit NSF cheque Bank service charges Bond interest collected by bank
Deposits in transit Adjusted balance, June 30 per books Note collection Balance per books, June 30 Bank service charges Outstanding cheques Error on cheque no. 742 Error in recording deposit Bond interest collected by bank Error on cheque no. 745 NSF cheque Error on cheque no. 747
NSF cheque Balance per books, June 30 Error on cheque no. 742 Error in recording deposit Error on cheque no. 747 Note collection Bank service charges Bond interest collected by bank Error on cheque no. 745 Outstanding cheques Adjusted balance, June 30 per books Deposits in transit
NSF chequeOutstanding chequesBank service chargesDeposits in transitBalance per books, June 30Error on cheque no. 742Error on cheque no. 747Note collectionAdjusted balance, June 30 per booksError in recording depositBond interest collected by bankError on cheque no. 745				$