Cowboy Company's bank statement for June 30 showed a cash balance of $10,532. The company"s general ledger Cash account showed a $12,677 debit balance. The following information was also avaliable as of June 30: 1. Outstanding checks as of June 30 totaled $2,450 2. A deposit placed in the bank's night depository on June 30 totaled $5,000. The deposit did not appar on the bank statement. 3. A debit Memo included in the bank statement shows a $450 NSF check from a custome, 1 . Doe.
4. Included in the bank statement was a debit memorandum in the amount of $35 for bank service charges. These charges had not been recorded on the company's books. 5. Examination of the checks on the bank statement with the entries in the accounting records reveais the check $345 for the payment of an utility expense was correctly written for $580, but was recorded in the accounting records as $670. 6. A customer's note for $800 was collected by the bank. Based on the above information, prepare the June bank reconciliation and necessary adjusting journal entries for Cowboy Company