The bank statement for Gatlin Co., indicates a balance of $8,735.00 on June 30th of the current year. After the journals for June had been posted, the cash account had a balance of $5098.00. Prepare a bank reconciliation on the basis of the following reconciling items & journalize the required adjusting entries. (a). Cash sales of $742 had been erroneously recorded in the receipts journal as $724. (b). Deposits in transit not recorded by bank, $425.00 (c). Bank debit memo for service charges, $35.00. (d). Bank credit memo for note collected by bank, $2,475 including $75 interest. (e). Bank debit memo for $256.00 NSF from a business that bought used equipment from Gatlin. (f). Checks outstanding, $1860.00