As of June $30,$ Year $1,$ the bank statement showed an ending balance of $$17,247.$ The unadjusted Cash account balance was $$16,915.$ The following information is available:

Deposit in transit: $$2,960.$

Credit memo in bank statement for interest earned in June: $$16.$

Outstanding check: $$3,282.$

Debit memo for service charge: $$6.$

Required

Determine the true cash balance by preparing a bank reconciliation as of June $30,$ Year $1,$ using the preceding information.

Record in general journal format the adjusting entries necessary to correct the unadjusted book balance.