Dinah Corp An Analysis of Cancelled Cheques and Deposits and the Records

Dinah Corp.prepares monthly bank reconciliations of its chequing account balance.The bank statement for June Year 1 indicated the following:
$\begin{array}{llr} \text { Balance, June 30, Year 1} &\$63,400\\ \text {Bank service charges for June } &160\\ \text { Interest earned during June } &100\\ \text { NSF cheque from a customer which had been previously deposited by Dinah } &1,150\\ \text { Collection of note \( (\$ 3,000) \) and the related interest (\$80) from Dinah's} &\\ \text { customer } &3,080\\\end{array}$

An analysis of cancelled cheques and deposits and the records of Dinah revealed the following items:
$\begin{array}{llr} \text { Chequing account balance per Dinah's accounting records} &\$58,770\\ \text { Outstanding cheques as of June 30 } &4,630\\ \text {Deposits in transit on June 30 } &1,780\\ \text { Error in recording cheque \# 3549 issued by Dinah } &90\\\end{array}$

The correct amount of cheque # 3549 is $760,but it was recorded as a cash disbursement of $670.The cheque was issued to pay for merchandise purchased.The cheque was written correctly and appeared on the bank statement correctly.
A) Prepare a bank reconculiation in proper form for June 30, Year 1.

B) What amount should be reported as the cash balance on the June 30, Year 1 balance sheet?