Problem 3. (15 points) The bank statement for Fagan Company indicates a balance of $8,000.20 on June 30. The company's cash account had a balance of $3,277.10. The following additional items were noted: Cash sales of $342 had been erroneously recorded on Fagan's records as $324. Deposits in transit at 6/30 totaled $600.00. Bank service charges were $20.00. The bank had collected a note of $3,000.00, plus $50.00 interest. An NSF (not sufficient funds) check in the amount of $717.40 was returned by the bank. Checks outstanding totaled $2,992.50. Complete the following bank reconciliation: Balance per bank 6/30 Balance per firm 6/30 Adjusted Balance Adjusted Balance In the journal below, prepare the entry(ies) to record the necessary changes to Fagan's cash account. In the journal below, prepare the entry(ies) to record the necessary changes to Fagan's cash account. . Debit Credit