The bank statement for Sil-nas Company indicates a balance of $1,530 on June 30 . The cash balance per books had a balance of $699 on this date. The following informabon petains to the bank transactions for the coinpany. Depost of $160 representing cash receipts of June 30 , did not appeat on the bank statement. Outtanding checks totaled 5340 . Bankservice chatges for Jane amotinted to $25 The bankcolected a note receivable for the company for $700 plus $56 interest reveque. A NSF check for $90 from a customer was retumed with the statement. A check for $43 to pay otf an accounts payable was recorded as $34 in the general ledger (i.e. the books) The bank cleared the check at the conrect amount of $43. Instructions a. Piepare the "Cash per Books" section of Salas' bank reconctiation for June 30 . [NOTE: the balance per bark may, of may not, equal the correct answer] b. Prepare ONLY ONE of the adjusting entiles thot are needed is a result of the bank reconcillation