(Bank Reconciliation and Adjusting Entries) The cash account of Aguilar Co. showed a ledger balance of $3,076.20 on June 30, 2020. The bank statement as of that date showed a balance of $4,232.90. Upon comparing the statement with the cash records, the following facts were determined. 1. There were bank service charges for June of $65. 2. A bank memo stated that Bao Dai's note for $1,800 and interest revenue of $90 had been collected on June 29, and the bank had made a charge of $20.00 as fees for the collection. (No entry had been made on Aguilar's books when Bao Dai's note was sent to the bank for collection.) 3. Cash receipts for June 30 for $2,248.50 were not deposited until July 2. 4. Checks outstanding on June 30 totaled $1,785.80. 5. The bank had charged the Aguilar Co.'s account for a customer's uncollectible (NSF) check amounting to $175.60 on June 29. 6. A customer's check for $385 had been deposited correctly at the bank but entered as $355 in the cash receipts journal by Aguilar on June 15. 7. Check no. 742 correctly written in the amount of $870 had been entered in the cash journal as $780, and check no. 747 correctly written in the amount of $230.00 had been entered as $280.00. Both checks had been issued to pay for purchases of equipment which was entered into the ledger correctly on initial transaction. (HINT- Treat as two separate items on the reconciliation) Instructions (a) Prepare a bank reconciliation dated June 30, 2020, proceeding to a correct cash balance. (b) Prepare any entries necessary to make the general ledger correct and complete. *Assume sales related to deposit errors were on account. **Assume the check error related to Equipment purchase was on account, meaning the original entry to Equipment and Accounts Payable was correct.