The Betsy Dough Company wants to prepare a bank reconciliation for the month of June. When the bank statement for the month of June arrives from the bank

The Betsy Dough Company wants to prepare a bank reconciliation for the
month of June. When the bank statement for the month of June arrives
from the bank, the following steps are performed:
1. The deposits to the bank account, as recorded on the bank statement,
are compared to the deposit slips retained by the company. It is noted
that the last deposit, of $400, occurred after banking hours on the day of
the bank statement and therefore has not been recorded by the bank on
this bank statement.
2. Checks returned with the bank statement are compared to the checks
written and listed in checkbook. This comparison shows that there are
checks outstanding amounting to $1,456.
3. The ending balances on the statement and in the company’s books are
determined. The ending bank statement balance is exactly $10,129
whereas the books show $9,000.
4. Other information contained on the bank statement, not previously
known to the company, is determined. This includes the following: (a) a
note from a customer for $200 has been collected by the bank and
credited to our account; (b) a check from Frank Ony for $120 previously
deposited by us has been returned for lack of sufficient funds; (c) the
bank has charged us $25 for its services (this includes a $10 fee for the
NSF check).
5. A bank reconciliation is prepared; it does not balance! The difference is
$18, so a transposition error is looked for (whenever the difference is a
multiple of 9, there is a very good chance that there has been an
inadvertent exchange of two digits (for example, writing 29 when it
should have been 92). An error is found. Check number 141 was written
for $235 and cleared the bank for $235, but was recorded in the
company records as $253.
Required:
1)Prepare a bank reconciliation for the Betsy Dough Company at June 30,
2011.
2)Prepare the appropriate journal entries.