Luck Lucky Corporation prepares monthly bank reconciliations of its checking account balance. The bank statement for June, $2004$ indicated the following:

Balance, June $30,2004$ $$59,350$

Service charge for June $93$

Interest earned during June $195$

Bank Collection $($not included on the books$)4\mathrm{.}700$

NSF from Capital Corporation $($deposited by Luck Lucky$)990$

NSF from Toledo Corporation $($deposited by Luck Lucky$)3,002$

An analysis of canceled checks and deposits and the records of Luck Lucky revealed the following:

Checking account balance per Luck Lucky$$s books $$61,260$

Outstanding cheque #$118$ dated June $293,500$

Outstanding cheque #$119$ dated June $306,450$

Deposit in transit dated June $294,350$

Deposit in transit dated June $308,320$

a$.$ Prepare a Bank Reconciliation Statement for Luck Lucky Corporation:$-$

b$.$ Prepare the journal entries that Luck Lucky will need to make as a result of the bank reconciliation.