Question 3 - Bank Reconciliation, Accounting for Receivables and Depreciation Part 1: The following information was capture to complete the Bank Reconciliation for JP Investments as at June 30, Beginning Cash Balance: $3,224 Beginning Bank Balance: $3,359 Additional information: 1. On May 31, there were two outstanding checks: #595 for $238 and #599 for $361. 2. Premier Bank made a posting error to the bank statement: check #603 was issued for $425, not $452. 3. The deposit made on June 20 was for $125 that JP Investments received for teaching a class. The accounting assistant made an error in recording this transaction as $155 4. The electronic funds transfer (EFT) to Telus for $85 was payment for JP Investments telephone bill via online banking. 5. The NSF check of $100 and $35 NSF bank charge was from Ron Black. JP Investments received this check for teaching a class to Ron's children. JP Investments contacted Ron, and he assured her that she will receive a check in the mail for the outstanding amount of the invoice and the NSF bank charge. Instructions (a) Prepare JP Investments bank reconciliation for June 30. (6 marks) (b) Prepare any necessary adjusting entries in journal form at June 30