The following data pertain to England Company:

1. Balance per the bank statement dated June 30,1999 , is \(\$ 30,000\).

2. Balance of the Cash in Bank account on the company books as of June 30, 1999, is \(\$ 8,795\).

3. Outstanding checks as of June 30, 1999, total \(\$ 14,300\).

4. Bank deposit of June 30 for \(\$ 2,735\) was not included in the deposits per the bank statement.

5. The bank had collected proceeds of a note, \(\$ 22,612\) (of which \(\$ 112\) was interest), that it credited to the England Company account. The bank charged the company a collection fee of \(\$ 15\) on the note.

6. The bank erroneously charged the England Company account for a \(\$ 10,500\) debit memo of another company that has a similar name.

7. Bank service charges for June, exclusive of the collection fee, amounted to \(\$ 95\).

8. Among the canceled checks was one for \(\$ 700\) given in payment of an account. The bookkeeper had recorded the check at \(\$ 920\) in the company records.

9. A check of Crosby, a customer, for \(\$ 2,447\), deposited on June 20, was returned by the bank marked NSF. No entry has been made to reflect the returned check on the company records.

10. A check for \(\$ 1,435\) of Malcolm, a customer, which had been deposited in the bank, was erroneously recorded by the bookkeeper as \(\$ 1,570\). The check had been received as a payment on the customer's account receivable.

Prepare a bank reconciliation as of June 30, 1999, and any necessary journal entry or entries to correct the accounts.