The following bank statement is available:

$\backslash$table$[[$Bank Statement$],[$To: Westburn Apartments,,,,Ie $30,2023],[,,,,$Bank of Nova Scot$$a$],[,$Cheques$/$Charges$,,$Deposits$/$Credits$,$Balance$],[,\sqrt[\phantom{2}]{20-20},,,5,2,060],[$#$133,\frac{06}{02},3,000,\frac{06}{02},9,600,8,660],[$#$136,\frac{06}{05},6,800,\frac{06}{05},3,400,5,260],[$#$129,\frac{06}{10},1,900,\frac{06}{10},1,780,5,140]]$

$3$

citicOLLEGE

$\backslash$table$[[$$$130,\frac{06}{15},2,400,\frac{06}{15},2,200,4,940],[$$$103,\frac{06}{20},1,880,\frac{06}{20},2,700,5,760],[$$$134,\frac{06}{27},3,280,\frac{06}{27},60,000,62,640],[$$$128,\frac{06}{30},9,340,\frac{06}{30},8,400,61,540],[$SC$,\frac{06}{30},300,,,61,240],[$NSF $=$ Not Sufficient Funds,$\backslash$table$[[$SC $=$ Service$],[$Charge$]],$PMT $=$ Principal Payment,INT $=$ Interest,,$]]$

In reviewing deposits recorded by the bank, the bookkeeper discovered that the deposit from customer Darla Smith dated June $30,$ recorded in the Cash Receipts Journal incorrectly as $4,800$ was recorded by the bank correctly as $8,400.$

Required

a$.$ Prepare a bank reconciliation at June $30.$

b$.$ Prepare the necessary journal entries to bring the General Ledger Cash account into agreement with the adiastent halanre nn the hank reronciliation