The information below relates to the Cash account in the ledger of Hilf Company. ( 3 points)

Balance June 1$9,947; Cash deposited$37,120.

Balance June 30$10,094; Checks written$36,973.

The June bank statement shows a balance of $9,525 on June 30 and the following memoranda.

Credits Debits

Collection of $850 note plus interest $34 $884 NSF check: R. Doll $245

Interest earned on checking accounts $26 Safety deposit box rent $35

At June 30, deposits in transit were $2,581, and outstanding checks totaled $1,382.

Instructions

(a) Prepare the bank reconciliation at June 30.

(b) Prepare the adjusting entries at June 30, assuming (1) the NFS check was from a customer on account, and (2) no interest had been accrued on the note.