Please Refer to the Following Bank Reconciliation -Please Prepare the Adjusting Entry for the Second Reconciling Item

Essay

Please refer to the following bank reconciliation: $\begin{array}{lr}\begin{array}{lr}\text { BANK }\\\hline\text { Balance, June } 30,2014 & \$ 10,241.43 \\\text { ADD: } & \\\text { Deposit in transit } & 5,113.40 \\\\\\\text { LESS: } & \\\text { Outstanding Check\# 506 } & (1,948.52)\\\text { Outstanding Check\# 510 } & (1,800.25) \\\\\text { Adjusted balance, June 30,2014 }&\underline{ \$ 11,606.06 }\\\end{array}\begin{array}{|lr}\text { BOOK }\\\hline \text { Balance, June } 30,2014 & \$ 9,745.06 \\\text { ADD: } & \\\text { Note collected by bank } &1,900.00 \\ \text { Interest revenue } & 75.00 \\& \\\text { LESS: } & \\\text { NSF check } &(79.00) \\\text { Bank service charge } & (35.00) \\\\\text { Adjusted balance, June } 30,2014 & \underline{\$ 11,606.06} \\\end{array}\end{array}$


-Please prepare the adjusting entry for the second reconciling item (interest revenue.)
$$\begin{array} { | l | r | r | } \hline \quad\quad\quad&\quad&\quad \\\hline \\\hline\end{array}$$