As of June 30, 2013, the bank statement showed an ending balance of $15,246. The unadjusted Cash account balance was $14,720. The following information is available:
1. Deposit in transit, $1,390.
2. Credit memo in bank statement for interest earned in June, $22.
3. Outstanding check, $1,901.
4. Debit memo for service charge, $7.

Required
a. Determine the true cash balance by preparing a bank reconciliation as of June 30, 2013, using the preceding information.
b. Record in general journal format the adjusting entries necessary to correct the unadjusted book balance.