Answer:
$79,039
Explanation:
A Bank Reconciliation Statement is used to determine the true cash balance
Bank Reconciliation Statement as as June 30
Balance as per Bank Statement $81,500
Add Outstanding Lodgments $3,150
Less Unpresented Checks ($5,611)
Balance as per Cash Book $79,039
Therefore, the true cash balance as of June 30 is $79,039