The bank reconciliation prepared by Gatz Company on May 31, 2020, appeared as follows:

GATZ COMPANY
Bank Reconciliation
May 31, 2020
Bank statement balance				$	9,664.35		Book balance				$	20,265.00
Add:
Deposit of May 31 in transit					992.00
				$	10,656.35
Deduct:							Deduct:
Outstanding cheques:							NSF cheque plus service charge	$	12,024.65
#876	$	663.00
#882		1,819.00			2,482.00		Bank service charge		66.00			12,090.65
Adjusted bank balance				$	8,174.35		Adjusted book balance				$	8,174.35

The Cash account in the General Ledger appeared as follows on June 30 (Gatz uses only a General Journal to record transactions):

Cash										Acct. No. 101
Date		Explanation		PR		Debit		Credit		Balance
2020
May 31		Balance								8,174.35
June 1		Cheque #883		GJ16				1,860.00		6,314.35
1		Cheque #884		GJ16				112.00		6,202.35
3		Cheque #885		GJ16				647.00		5,555.35
4		Cheque #886		GJ16				2,007.00		3,548.35
9		Deposit		GJ16		4,620.00				8,168.35
12		Cheque #887		GJ16				425.15		7,743.20
12		Cheque #888		GJ16				3,164.00		4,579.20
12		Cheque #889		GJ16				944.00		3,635.20
18		Deposit		GJ16		3,920.00				7,555.20
20		Cheque #890		GJ16				2,558.00		4,997.20
21		Cheque #891		GJ16				1,406.24		3,590.96
24		Cheque #892		GJ16				2,511.00		1,079.96
26		Cheque #893		GJ16				74.00		1,005.96
29		Deposit		GJ16		1,758.00				2,763.96

The following bank statement is available for June:

Bank Statement
To: Gatz Company			June 30, 2020 Bank of Montreal
Cheques/Charges			Deposits/Credits			Balance
			05/31			9,664.35
#884	06/01	112.00	06/01	992.00		10,544.35
#883	06/04	1,860.00				8,684.35
#876	06/09	663.00	06/09	4,620.00		12,641.35
#889	06/12	944.00				11,697.35
#882	06/14	1,819.00				9,878.35
#887	06/18	245.15	06/18	3,920.00		13,553.20
#885	06/20	647.00				12,906.20
#891	06/21	1,046.24				11,859.96
#886	06/29	2,007.00				9,852.96
SC	06/30	75.00	06/30			9,777.96
NSF = Not Sufficient Funds		SC = Service Charge	PMT = Principal Payment			INT = Interest

Required: a. Prepare a bank reconciliation at June 30, 2020. Assume that any errors made were by the bookkeeper (cheque #887 was for office supplies; cheque #891 was for utilities expense). (Round your answers to 2 decimal places.)

b. Prepare the necessary entries resulting from the bank reconciliation.