statement and the accompanying carceled checks and memos with the recoeds revesed the fobowing recaroling term: a. Checks outstanding totaled $19,427. b. A deposit of $12.300, representing receipts of June 30 , had been made too tale to appear on the bank stafament. c. The bank colected $28,500 on a $25,000 note, including intoreut of $1,500. d. A check for \$4,000 retumed with the statement had been incorrecty reconded by Pala Medical Co. as \$400. The check was for the payment of an obligation to Skyline Supply Co, for a purchase on acoount. e. A check dramn for 5195 had been emoneousty charged by be bank as $915. 1. Bank eervicer charges for June amounted to $55. Required: 1. Propare a bank reconciliation. 2. Joumalize the necessary entries