The bank statement for Gatlin Co$.$ indicates a balance of $$7,735$ on June $30.$ After the journal entries for June were posted, the cash account had a balance of

$$4,098.$ The reconciliation process revealed the following:

a$.$ Cash sales of $$742$ were erroneously recorded in the journal as $$724.$

b$.$ Deposits in transit not recorded by the bank were $$425.$

c$.$ The bank enclosed a debit memo for service charges of $$35.$

d$.$ The bank enclosed a credit memo for a note collected on Gatlin Co$.\text{'}$s behalf of $$2,475$ including $$75$ interest.

e$.$ The bank returned a $$256$ check from Janice Smith, a customer, marked $"$NSF$."$

f$.$ Checks outstanding totaled $$1,860.$

Journalize any necessary entries based on the bank reconciliation. If an amount box does not require an entry, leave it blank.