The cash account for Etra Co. at June 30 of the current year indicated a balance of $9,870. The bank statement indicated a balance of $11,360 on June 30.Comparing the bank statement, the canceled checks, and the accompanying memorandums with the records revealed the following reconciling items.

a. Checks outstanding totaled $6,870 b. A deposit of 4,200, representing receipts of June 30, had been made too late to appear in the bank statement. c. A check for $1,510 returned with the statement had been recorded by Etra Co. as $270. The check was for the payment of A/P. d. The bank had collected for Etra Co. $1,025 on a note left for collection. The face of the note was $1,000. e. Bank service charges for June amounted to $15. f. The bank recorded a deposit made by Etra for $525 into an account for another bank customer. g. The bank statement indicated an NSF check for $425.

bank reconciliation as of June 30. Journalize the necessary entries.