Q2) Following are details for the cash account for the month of June 2019 and the June 30, 2019 bank statement for DEF Company.

Cash account

Date	Explanation	Debits	Credits	Balance
June 1	Balance			$5,600
June 1-30	Deposits	$32,000		37,600
June 1-30	Checks		$29,800	7,800
June 30	Balance			7,800

The June bank statement, just received, showed the following:

June 1, balance	$5,600
Deposits made in June	29,000
Interest paid by the bank in June	130
Checks paid in June	(27,500)
Bank service charge for June	(50)
NSF Charged (Brad Jolie, check returned for nonsufficient funds)	(150)
June 30, balance	$7,030

There were neither outstanding checks nor deposits in transit at May 31, 2019.

A. Prepare the bank reconciliation at June 30, 2019.

B. Prepare the adjusting journal entries needed as a result of preparing the bank reconciliation.