Stanford Company's bank statement for the month of June showed a balance per bank of $7,000. The company's Cash account in the general ledger had a balance of $5,459 at June 30. Other information is as follows: (1) Cash receipts for June 30 recorded on the company's books were $5,200 but this amount does not appear on the bank statement. (2) The bank statement shows a debit memorandum for $40 for check printing charges. (3) The total amount of checks still outstanding at June 30 amounted to $6,000. (4) Check No. 138 was correctly written and paid by the bank for $409. The cash payment journal reflects an entry for Check No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for $490. (5) The bank returned an NSF check from a customer for $560. (6) The bank collected $1,260 for Green Company through electronic funds transfer. Instructions: (a) Prepare a bank reconciliation for Stanford Company at June 30. (b) Prepare any adjusting entries with explanations necessary as a result of the bank reconciliation