Idul 10S The following information is the cash account and the bank statement of Pretty Pet Shop at 30 June 2019. Pretty Pet Shop Cash account 2019 2019 May 31 Balance 1,410 Jun 5 Check written 180 (no.882) Jun 1-30 Deposits 3,800 Jun 13 Check written 591 (no.883) Jun 16 Check written (no.884) Jun 30 Check written (no.885) Jun 30 Check written 979 Jun (no.886) 30 Balance 2,266 784 HKCC Bank Bank Statement 1,410 662 (180) 894 2019 May 31 Jun 7 Jun 8 Jun 16 Jun 17 Jun 18 Jun 29 Jun 29 Jun 30 Jun 30 Jun 30 Jun 30 Balance Deposits Check no. 882 Deposits Check no. 883 Check no.884 NSF check - Mr. Lo (a customer) Dividends - CPL Note and interest collected Deposits Bank charges Balance (519) (410) (108) 500 2,460 964 (43) 5,630 Additional information: 1. No deposit-in-transit and outstanding check were carried forward from last month. 2. The note and interest collected by the bank represented a $2,400 10% six-month note receivable issued on 1 January 2019 and matured on 30 June 2019. The interest is received quarterly (i.e. at the end of every three months) 3. The check no. 883 was written to settle the account payable which was recorded in error in the company's record. 4. Pretty Pet Shop adjusts its accounts monthly. Required: (a) Prepare a bank reconciliation statement as at 30 June 2019. (11 marks) (b) Prepare the reconciling journal entries that should be made in the accounting records of Pretty Pet Shop. (9 marks)