Meyda Company's bank statement for the month of June showed a balance per bank of 10,336. The company's Cash account in the general ledger had a balance of 9,788 at April 30. Other information is as follows: (1) Cash receipts for June 30 recorded on the company's books were 9,000 but this amount does not appear on the bank statement. (2) The bank statement shows a debit memorandum for 70 for check printing charges. (3) Check No. 129 payable to Atture Company was recorded in the cash payments journal and cleared the bank for 235. A review of the accounts payable subsidiary ledger shows a 72 credit balance in the account of Atture Company and that the payment to them should have been for 307. (4) The total amount of checks still outstanding at June 30 amounted to 7,800. (5) Check No. 151 was correctly written and paid by the bank for 549. The cash payment journal reflects an entry for Check No. 151 as a debit to Accounts Payable and a credit to Cash in Bank for 599. (6) The bank returned an NSF check from a customer for 2,364. (7) The bank included a credit memorandum for 4,060 which represents collection of a customer's note by the bank for the company; principal amount of the note was 4,000 and interest was 60. Interest has not been accrued. Instructions (a) Prepare a bank reconciliation for Meyda Co. at June 30. (b) Prepare any adjusting entries necessary as a result of the bank reconciliation