The Brelonn Company reconciles its cash account to its bank statement balance every month. On June 7 th, Brelonn Company received its May bank statement. The bank statement showed a balance of $32,162. The bank statement also showed that the bank had collected a note for Brelonn in the amount of $1,500, and Brelonn was previously unaware the bank had collected this note. In addtion the bank statement showed a service charge of $50 and a NSF check of $200. Brelonn's ledger account for cash showed a balance of $31,661. The accountant for Brelonn also noted that there was a deposit made by Brelonn on May 31st totaling \$2,142 that was not on the bank statement. Lastly, the accountant also realized that two checks written by Brelonn had not cleared the bank yet. They are check #362 for $247, and check #364 for $87E Required: Prepare an appropriate TWO PART bank reconciliation with the necessary adjusting entries