Upon comparing the statement with the cash records, the following facts were determined.

There were bank service charges for June of $$30.$

A bank memo stated that Bao Dai's note for $$1,440$ and interest of $$43\mathrm{.}20$ had been collected on June $29,$ and the bank had made a charge of $$6\mathrm{.}60$ on the collection. $($No entry had been made on Crane's books when Bao Dai's note was sent to the bank for collection.$)$

Receipts for June $30$ for $$4,068$ were not deposited until July $2.$

Checks outstanding on June $30$ totaled $$2,563\mathrm{.}26.$

The bank had charged the Crane Co$.\text{'}$s account for a customer's uncollectible check amounting to $$303\mathrm{.}84$ on June $29.$

A customer's check for $$108($as payment on the customer's Accounts Receivable$)$ had been entered as $$72$ in the cash receipts journal by Crane on June $15.$

Check no$.742$ in the amount of $$491$ had been entered in the cash journal as $$419,$ and check no$.747$ in the amount of $$69\mathrm{.}84$ had been entered as $$698\mathrm{.}40.$ Both checks had been issued to pay for purchases and were payments on Crane's Accounts Payable.

$($a$).$

$($b$)$

Prepare entries necessary to make the books correct and complete. $($Enter answers to $2$ decimal places, eg$.125\mathrm{.}62.$ If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit

$($To record increases to cash$)$