As of June 30, Year 1, the bank statement showed an ending balance of $16,976. The unadjusted Cash account balance was $15,479.

The following information is available:

Deposit in transit: $2,060.

Credit memo in bank statement for interest earned in June: $14.

Outstanding check: $3,553.

Debit memo for service charge: $10.

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