The following information is available for Blue Moon Company regarding its June 30, 2019, bank statement: -

Balance per bank statement is $10,300.34.

- Balance per books is $9,652.78.

Cheque #506 for $1,948.52 and cheque #510 for $1,600.25 were not returned with the June 30 bank statement. - A deposit in transit of $4,562.21 had not been received by the bank when the bank statement was generated. - A bank debit memo indicated an NSF cheque written by Bruce Garrett to Blue Moon Company on June 13 for $279. - A bank credit memo indicated a bank collection of $1,900 and interest revenue of $75 on June 20. - The bank statement indicated service charges of $35. Prepare a bank reconciliation for Blue Moon Company dated June 30, 2019. Next, prepare the journal entries related to this bank reconciliation.