The unadjusted book balance was $26,620. To this, we will add the $150 interest earnedand subtract the $810 book error in check #1221 ($4,900 − $4,090) to determine the ending balance of $25,960. The unadjusted bank balance was $26,960. Add the deposits in transit of $3,000 and subtract the outstanding checks of $4,000 to determine the ending balance of $25,960. The company's bank reconciliation at June 30 included interest earned in the amount of $150. Required:
Complete the necessary journal entry.

Dr Cash 150

Cr Interest revenue 150

Explanation:

Preparation of the necessary journal entry

Based on the information given we were told that the company's bank reconciliation at the month of June 30 included interest earned in the amount of $150 which means that the necessary journal entry will be to Debit Cash with 150 and Credit interest revenue with 150

Dr Cash 150

Cr Interest revenue 150

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