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Question 4 Bramble Spa shows a general ledger balance for the Cash account of $4,442.25 on June 30 and the bank statement as of that date indicates a balance of $4,400.00. When the statement was compared with the cash records, the following facts were determined: 1. There were bank service charges for June of $32.00. 2. A bank memo stated that Bao Dai's note for $900 and interest of $38.00 had been collected on June 29, and the bank had charged $5.50 for the collection Any interest revenue has not been accrued. 3. Deposits in transit June 30 were $3,190.00. 4. Cheques outstanding on June 30 totalled $2,216.05. 5. On June 29, the bank had charged Bramble Spa's account for a customer's NSF cheque amounting to $453.30. 6. A customer's cheque received as a payment on account of $90 had been entered as $60 in the cash receipts journal by Bramble Spa on June 15. 7. Cheque no. 742 in the amount of $491 had been entered in the books as $419, and cheque no. 747 in the amount of $58.50 had been entered as $585.00. Both cheques were issued as payments on account. 8. In May, the bank had charged a $28.10 Wella Spa cheque against the Bramble 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 & books first. Round answers to 2 decimal places, e.g. 52.75.) Bramble Spa Bank Reconciliation June 30 Adjusted cash balance, June 30 per bank v $ 4,442.25 Add v . Deposits in transit 3,190 Add v Error on cheque no. 742repare any 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 ntry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 2 decimal places, e.g. 52.75.) Date Account Titles and Explanation Debit Credit June 30 Bank Charges Expense 32 acc (To correct error and record cash receipts) June 30 (To record NSF cheque and other cash payments)Question 6 Bridgeport Supply prepares monthly financial statements. Listed below are some selected accounts and their balances at June 30. Adjustments generally are done monthly, but no adjustments have been made for the month of June, 2017. Bridgeport has a May 31 year end. Bridgeport Supply Unadjusted Trial Balance (partial) June 30, 2017 Debit Credit Prepaid Insurance $2,940 Supplies 550 Vehicles 31,320 Accumulated Depreciation - Vehicles $8,620 Notes Payable 23,280 Unearned Revenue 1,540 Rent Revenue 136,500 An analysis of the account balances by the company's bookkeeper provided the following additional information: 1. A two-year insurance policy was purchased on March 1, 2017 for $3,360. 2. A physical count of supplies revealed $200 on hand on June 30, 2017. 3. The note payable is for one year at an annual interest rate of 5%, dated June 1, 2017. 4. The vehicle is being depreciated at the rate of $2,520 per year. 5 . The amount of rent received in advance that remains unearned at June 30, 2017 is $1,230. Using the additional information above, prepare the adjusting entries that should be made by the Bridgeport Supply on June 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 125.) No. Date Account Titles and Explanation Debit Credit 1. June 30 Prepaid Insurance 2,800