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(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.
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