The June 30th, balance per bank statement was $6,100. The cash balance per books was $8,140. Outstanding checks amounted to $850, and deposits in transit were $2,500. The bank statement contained an NSF check for $550 a service charge for $25, and a debit memo for direct payment of the telephone bill of $175. In addition, it was discovered that a check to pay for utilities was correctly written and paid by the bank for $150, but was recorded on the books as $510. 1) Prepare a bank reconciliation at June 30th. 2) Prepare any necessary Journal entries. Req. 1 Bank Reconciliation June 30th BANK: Balance, June 30 Add: Less: Adjusted Balance, June 30 BOOKS: Balance, June 30 Add: Less: Adjusted Balance, June 30 Reg. 2 Journal Entries Accounts Debit Credit Date June 30 30 30 30