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