The cash account of Grouper Co. showed a ledger balance of $ 13,324.69 on June 30, 2020. The bank statement as of that date showed a balance of $ 14,110. Upon comparing the statement with the cash records, the following facts were determined.

1.		There were bank service charges for June of $ 85.
2.		A bank memo stated that Bao Dais note for $ 4,080 and interest of $ 122.40 had been collected on June 29, and the bank had made a charge of $ 18.70 on the collection. (No entry had been made on Groupers books when Bao Dais note was sent to the bank for collection.)
3.		Receipts for June 30 for $ 11,526 were not deposited until July 2.
4.		Checks outstanding on June 30 totaled $ 7,262.57.
5.		The bank had charged the Grouper Co.s account for a customers uncollectible check amounting to $ 860.88 on June 29.
6.		A customers check for $ 306 (as payment on the customers Accounts Receivable) had been entered as $ 204 in the cash receipts journal by Grouper on June 15.
7.		Check no. 742 in the amount of $ 491 had been entered in the cash journal as $ 419, and check no. 747 in the amount of $197.88 had been entered as $ 1,978.80. Both checks had been issued to pay for purchases and were payments on Groupers Accounts Payable.

Prepare entries necessary to make the books correct and complete. Use Office Expense account for bank service charges.