The following information was gathered from Huang Company for the month of June 30, 2021.

1) Outstanding checks.......................................................................... $ 875

2) Check no. 142 (for Automobile Repair Expense) was written for $320 but erroneously recorded in the book by the bookkeeper as $ 230

3) Balance per bank statement, on June 30,,,,,,,,,,,,,,,........................,,, $13,265

4. Deposit that was yet to be received by the bank............................... $ 3,300
5. A note receivable issued by E-Z Company to Huang Company was collected by the bank. The amount collected was (note: $1,980, interest on note: $20)....... $ 2,000
6. A check written by a customer, I.M. Broke was returned to Huang as non-sufficient fund (NSF)..... $ 250
7. Bank service charge for printing of check book and collection services.. $ 30 8) Balance per book.............................................................................. $14,060

Required:

Using the above information,

1. Prepare the June 30, 2021 bank reconciliation for Huang Co with proper title. (11 marks)
2. Prepare journal entry to update the Huangs Cash account. (No explanation is required)

(7 marks)