(1) There were bank service charges for June of $25.
(2) A bank memo declared that Bao Dai's note for $1,200 and interest of $36 had been collected
on June 29, and bank had made a charge of $5.50 on collection. (No entry had been made on Aguilar's books for this transaction)
(3) Receipts for 30th June for $3,390 were not deposited until 2nd July.
(4) Checks outstanding on 30th June totaled $2,136.05.
(5) The bank had charged the Aguilar Co's account for a customer's uncollectible check of $253.20 on 29th June.
(6) A customer's check for $90 had been entered as $60 in the cash receipts journal by Aguilar on 15th June.
(7) Check no. 742 in the amount of $491 had been entered in cash journal as $419, and check no. 747 in amount of $58.20 had been entered as $582.
Required:
(a) Create a bank reconciliation dated 30th June, 2012.
(b) Prepare any entries required to make the books correct and complete.