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.