In June 30, 2023, ABC Company has the following information (Amounts in Saudi Riyal) Bank statement indicated a balance of 100,000 The cash general ledger account on that date shows a balance of 120,000 The ABCs accountant provided Additional information necessary for preparing the ABCs reconciliation statement:

A 10,000 check sent to the bank for deposit but has not yet reached the bank at the statement date.

The bank returned a customers NSF check for 26,000 received as payment on account receivable.

A 500 deposit by Z Company was erroneously credited to ABC account by the bank.

The bank statement showed 500 interest earned during June.

Outstanding checks totalled 15,000. Required:

a. Prepare a June 30 bank reconciliation statement for ABC Company.

b. Prepare adjusting entries