Susan Panera is preparing the June 30 bank reconciliation for Panera Bakery. She discovers the following items that explain the difference between the cash balance on her books and the balance as reported by Lawrence Bank: 1. An ATM withdrawal of $200 for personal use was not recorded by Susan. 2. A deposit of $850 was recorded by Susan but has not been received by Lawrence Bank as of June 30. 3. A check written in payment on account to Jayhawk Supply for $340 was recorded by Susan as $430 and by Lawrence Bank as $530. 4. An ATM deposit of $350 was recorded twice by Lawrence Bank. 5. An electronic funds transfer of $260 to Sunflower Mills as a payment on account was not recorded by Susan. 6. Checks No. 103 for $235 and No. 110 for $127 had not cleared Lawrence Bank as of June 30. Required: 1. Prepare the journal entries required to correct Panera Bakery's books as of June 30. 2. Prepare the journal entries required to correct Lawrence Bank's books as of June 30