Below is the bank statement information about Maria's International Company as on June 30, Year 1. Cash balance per bank, June 30, Year 1 S7,250 Cash balance per general ledger, June 30, Year 1 6,965 Outstanding checks, June 30, Year 1 1,345 Deposit in transit, June 30, Year 1 525 NSF check (from a customer for a payment on account) returned by bank April interest earned per bank statement Check no. 700 for Utilities expense cleared the bank for $560, but was erroneously recorded in the books at $650 725 50 Deposit in amount of $2,000, recorded properly on books, erroneously credited on bank statement as S$2,050 Required: Part A: Prepare a bank reconciliation as of June 30, Year 1. Part B: Prepare any journal entries required as a result of the bank reconciliation.