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 of $2,660 on June 30, but this deposit did not appear on the bank statement until July 6.
∙ 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.