on June 1, 20x1, indicated a balance of $6,911.95. During $70,500.40, and cheques paid totaled $67,568.47. The The cash account for Art Supplies June, the total cash deposited bank statement indicated a balance of $13,880.45 on June 30, 20x1. The records revealed. the following differences: was es Unpresented cheques totaled $6,180.27 b. a A deposit of $4,481.70, representing receipts of June 30, had been made too late to appear on the bank statement A cheque for $310 had been incorrectly recorded by the bank as $130. d. C. A cheque for $257.25 had been recorded by Art Supplies for the payment of an amount owing to Sim & Son The bank had collected for Art Supplies $1,908 f. as $527.25. The cheque was an amount owing by a debtor e. Bank service charges for June amounted to $20. Instructions Journalise the necessary adjusting entries 1. Calculate the adjusted cash balance. 2. 3. Prepare the bank reconciliation statement