records, the following facts were determined. 1. There were bank service charges for June of $25. collection.) 3. Receipts for June 30 for $3,390 were not deposited until July 2. 4. Checks outstanding on June 30 totaled $2,136.05. 5. The bank had charged the Aguilar Co.'s account for a customer's uncollectible check amounting to $253.20 on June 29. 6. A customer's check for $90 (as payment on the customer's Accounts Receivable) had been entered as $60 in the cash receipts journal by Aguilar on June 15 . Instructions a. Prepare a bank reconciliation dated June 30, 2025, proceeding to a correct cash balance. b. Prepare any entries necessary to make the books correct and complete