The following information is available for Andersen Company for the month ending June 30. Balance per the bank statement is $9,241.43. Balance per books is $8,745.06. Check #506 for $1,948.52 and check #510 for $1,800.25 were not shown on the June 30 bank statement. A deposit in transit of $5,113.40 had not been received by the bank when the bank statement was generated. A bank debit memo indicated an NSF check in the amount of $79 written by Bruce Garrett to Andersen Company on June 13. A bank credit memo indicated a note collected by the bank of $1,900 and interest revenue of $75 on June 20. . The bank statement indicated service charges of $35. a. Please calculate the adjusted cash balance per bank and the adjusted cash balance per book on the bank reconciliation statement. b. Please record journal entries for the reconciling items on the book side