The following information was available to prepare bank reconciliation on June 30: a- Our books show a balance of $9,900, but the bank statement balance was $12,500 b- Bank statement shows a collection of $3,000 from notes receivable, and $50 interest earned, both amounts were credited to our account. c- June 30 deposit of $2,000 did not appear on bank statement. d- Bank statement showed $40. Bank charges and $200 for NSF cheque received from customer e- Outstanding cheques for June totaling $3,380. f- Discovered a bank error $1,500 for a deposit that was not credited to our account, and another error for cheque payment of $540. for utilities that was entered by error as $450.

Required:

1- Prepare bank reconciliation for the month of June.

2- Prepare the required General Journal entries