Finac Company deposits all cash receipts on the day when they are received and it makes all cash payments by check. At the close of business on June 30, its Cash account shows an $15,636 debit balance. Finac Company's June 30 bank statement shows $13,847 on deposit in the bank. a. Outstanding checks as of June 30 total $1,221. b. The June 30 bank statement lists a $35 bank service charge. c. Check No. 919, listed with the canceled checks, was correctly drawn for $589 in payment of a utility bill on June 15. Finac Company mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $598. d. The June 30 cash receipts of $2,984 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. A) Prepare a bank reconciliation for Finac Company using the above information.(6 points) B) Journalize any transactions required from the bank reconciliation.(4 points)