The following information is available for Ingrids Company for the month ending June 30, 2015.

Balance per the bank statement is $10,241.43.

Balance per books is $9,745.06.

Check #506 for $1,948.52 and check #510 for $1,800.25 were not returned with 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 Deck Tron to Ingrids 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.

Required:

1. Prepare the journal entries from the reconciliation process in the company books.