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The bank statement for Farmer Co, indicates a balance of $7,735 on June 30 , After the journals for June were posted, the cash accourc had a balance of $4,098. Prepare a bank reconciliation on the basis of the following reconciling items: 1. Cash sales of $742 were erroneously recorded in the cash receipts joumal as $724 2. Deposits in transit not recorded by bank, $425. 3. Bank debit memo for service charges, $35. 4. Bank credit memo for note collected by bank, $2,475 including $75 interest. 5. Bank debit memo for $256 NSF (not sufficient funds) check from Janice Smith, a customer: 6. Checks outstanding, $1,860