Blossom Spa shows a general ledger balance for the Cash account of $$4,178\mathrm{.}35$ on June $30$ and the bank statement as of that date indicates a balance of $$4,350\mathrm{.}00.$ When the statement was compared with the cash records, the following facts were determined:$1.$ There were bank service charges for June of $$29\mathrm{.}00\mathrm{.}2.$A bank memo stated that Jason Young's note for $$918\mathrm{.}00$ and interest of $$36\mathrm{.}00$ had been collected on June $29,$ and the bank had charged $$4\mathrm{.}50$ for the collection. Any interest revenue has not been accrued$\mathrm{.}3.$ Deposits in transit June $30$ were $$2,711\mathrm{.}00\mathrm{.}4.$ Cheques outstanding on June $30$ totalled $$2,060\mathrm{.}05\mathrm{.}5.$ On June $29,$ the bank had charged Blossom Spa's account for a customer's NSF cheque amounting to $$528\mathrm{.}20\mathrm{.}6.$ A customer's cheque received as a payment on account of $$94\mathrm{.}00$ had been entered as $$84\mathrm{.}00$ in the cash receipts journal byBlossom Spa on June $15\mathrm{.}7.$Cheque no$.742$ in the amount of $$453\mathrm{.}00$ had been entered in the books as $$435\mathrm{.}00,$ and cheque no$.747$ in the amount of $$48\mathrm{.}70$ had been entered as $$487\mathrm{.}00.$ Both cheques were issued as payments on account.SUPPORT$8.$In May, the bank had charged a $$30\mathrm{.}50$ Wella Spa cheque against the Blossom Spa account. The June bank statement indicated that the bank had reversed this charge and corrected its error.Prepare a bank reconciliation at June $30.($List items that increase balance as per bank and books first.$)$ And prepare a journal entries that are needed to adjust the cash account at June $30.($ credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select no entry. List All debit entries before credit entries