As of June 30, 2016, the bank statement showed an ending balance of $19,500. The unadjusted Cash account balance was $15,200. The following information is available:

1. Deposit in transit, $2,400.

2. Credit memo in bank statement for interest earned in June, $30.

3. Outstanding check, $6,690.

4. Debit memo for service charge, $20.

Required

a. Determine the true cash balance by preparing a bank reconciliation as of June 30, 2016, using the preceding information.

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