The Following Information Is Available for Golden Image,Inc

The following information is available for Golden Image,Inc.:
• The bank statement indicated a monthly service charge of $200.
• Golden Image made a deposit on June 30,but this deposit did not appear on the bank statement until July 6.The amount of the deposit was $2,660.
• The bank collected an account receivable of $900 from one of Golden Image's customers.
• The bank also collected interest revenue for Golden Image of $99.
• The bank also returned a nonsufficient funds check for $378 from John Able,one of Golden Image's customers.
• Checks #1874 for $1,140,#1898 for $609,and #1899 for $875 were written by Golden Image and sent to the respective companies,but these checks do not appear on the bank statement.
• The balance on the bank statement as of June 30 was $16,711.
• On June 30,the Cash account from Golden Image's books showed an amount of $16,326.
Required:
1.Prepare the bank reconciliation at June 30 for Golden Image,Inc.
2.Prepare the necessary journal entries by Golden Image,Inc.,at June 30.