The cash account of Windsor Co. showed a ledger balance of $22,679.53 on June 30, 2020. The bank statement as of that date showed a balance of $24,070. Upon comparing the statement with the cash records, the following facts were determined.

1.		There were bank service charges for June of $145.
2.		A bank memo stated that Bao Dais note for $6,960 and interest of $208.80 had been collected on June 29, and the bank had made a charge of $31.90 on the collection. (No entry had been made on Windsors books when Bao Dais note was sent to the bank for collection.)
3.		Receipts for June 30 for $19,662 were not deposited until July 2.
4.		Checks outstanding on June 30 totaled $12,389.09.
5.		The bank had charged the Windsor Co.s account for a customers uncollectible check amounting to $1,468.56 on June 29.
6.		A customers check for $522 (as payment on the customers Accounts Receivable) had been entered as $348 in the cash receipts journal by Windsor 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 $337.56 had been entered as $3,375.60. Both checks had been issued to pay for purchases and were payments on Windsors Accounts Payable. a) Prepare a bank reconciliation dated June 30, 2020, proceeding to a correct cash balance. (Enter answers to 2 decimal places, e.g. 125.62.) b) Prepare entries necessary to make the books correct and complete. Use Office Expense account for bank service charges. (Enter answers to 2 decimal places, e.g. 125.62. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)