The bank statement for Cates Company indicates a balance of $1,550 on June 30. The cash balance per books had a balance of $829 on this date. The following information pertains to the bank transactions for the company. 1. Deposit of $800, representing cash receipts of June 30, did not appear on the bank statement. 2. Outstanding checks totaled $180. 3. Bank service charges for June amounted to $25 4. The bank collected a note receivable for the company for $1,400 plus $46 interest revenue. 5. An NSF check for $80 from a customer was returned with the statement. Instructions a. Prepare a bank reconciliation for June 30. Use good form and label everything. b. Prepare the necessary entries.