As of June $30,$ Year $1,$ the bank statement showed an ending balance of $$16,106.$ The unadjusted Cash account balance was $$15,873.$ The following information is available:

Deposit in transit: $$2,945.$

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

Outstanding check: $$3,167.$

Debit memo for service charge: $$5.$

a$.$ Determine the true cash balance by preparing a bank reconciliation as of June $30,$ Year $1,$ using the preceding information. $($Amounts to be deducted should be indicated with minus sign.$)$

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