Information about the cash position for Cavanagh's Charter Tours Pty Ltd for the month of June is presented below: 1. The general ledger Cash at Bank account had a balance of $6,300 on 31 May. 2. The cash receipts journal showed total cash receipts of $22,898 for June. 3. The cash payments journal showed total cash payments of $24,576 for June. 4. The June bank statement reported a bank balance of $4,032 CR on 30 June. 5. Outstanding cheques at the end of June were: no. 864, $60; no. 866, $73; and no. 870, $111. 6. Cash receipts of $1,200 for 30 June were placed in the bank's overnight safe on 30 June and were not included in the June bank statement. 7. Comparison of the presented cheques with the entries in the cash payments journal disclosed that cheque no. 842 for $354, for rent expense, had been wrongly recorded as $345. 8. Included on the bank statement were: a. A total credit for $734, indicating an electronic transfer of $680 plus interest earned, which the bank credited to the account b. A dishonoured cheque written by Vinko Ltd, a client, for $327 c. Account and transaction fees, $32. Required: 1. Enter any necessary adjustments in the cash at bank ledger account to enable the business and bank accounts to be reconciled 2. Prepare a bank reconciliation statement as at 30 June