A review of the June 30 bank statement and other data of Jordan Company reveals the following: 1. Balance per bank statement on June 30 $1,950 2. Balance per books on June 30 $460 3. NSF Check from R. Angel in payment of account $420 4. Collection of $2,000, 6-month, 5% note with a $25 collection fee 2,025 5. Deposits in transit at June 30 3,550 6. Total Outstanding Checks 4,120 7. A check written by Jordan to O'Shea for salary on June 10 was recorded at $540 but correctly cleared the bank at $450. 8. A check drawn on the account of Riverside Company for $775 was mistakenly charged against Jordan's account by the bank. Instructions Prepare the June 30 (a) bank reconciliation and (b) related journal entries.