P2. The bank statement for Warner Company indicates a balance of $1,330 on June 30. The cash balance per books had a balance of $499 on this date. The following information pertains to the bank transactions for the company. Deposit of $160, representing cash receipts of June 30, did not appear on the bank statement. 2. 1. Outstanding checks totaled $240. 3. Bank service charges for June amounted to S9. 4. The bank collected a note receivable for the company for $800 plus $40 interest revenue. 5. A NSF check for $80 from a customer was returned with the statement. Instructions a. Prepare a bank reconciliation for June 30. b. Prepare any adjusting entries necessary as a result of the bank reconciliation below your statement