Ryan Patrick operates a roller skating center. He has just received the monthly bank statement at June 30 from Citizens National Bank, and the statement shows an ending balance of $750. Listed on the statement are an EFT rent collection of $409, a service charge of $7, two NSF checks totaling $120, and a $10 charge for printed checks. In reviewing his cash records, Patrick identifies outstanding checks totaling $610 and a June 30 deposit in transit of $1,765. During June, he recorded a $270 check for the salary of a part-time employee as $27. Patricks Cash account shows a June 30 cash balance of $1,876. How much cash does Patrick actually have at June 30, 2014?

Use the data from exersice above to make the journal entries that patrick should record on June 30 to update his cash account. Include an explanation for each entry