Emible Company provided the following information:

	May 31	June 30
Balance per bank statement	2,700,000	?
Balance per general ledger	2,500,000	?
Deposit on bank statement		5,500,000
Charges on bank statement		5,600,000
Cash receipt per book		5,300,000
Cash payment per book		5,400,000
Bank service charge	20,000	25,000
NSF customer check		200,000
Interest on bond investment collected and credited by bank to entity's account		75,000
Check of 600,000 issued in june for equipment incorrectly recorded by the entity as		900,000
Deposit in transit	625,000	500,000
Outstanding checks	845,000	550,000

Required: a. Prepare a four-column bank reconciliation showing adjusted balances b. Prepare adjusting entries on June 30.