150. Bank reconciliation information for Cole Co. for May 31, 2011 is as follows: 151. The bank statement for Gatlin Co. indicates a balance of $7,735.00 on June 30, 2010. After the journals for...

150. Bank reconciliation information for Cole Co. for May 31, 2011 is as follows:

151. The bank statement for Gatlin Co. indicates a balance of $7,735.00 on June 30, 2010. After the journals for June had been posted, the cash account had a balance of $4,098.00. Prepare a bank reconciliation on the basis of the following reconciling items:

152. Accompanying a bank statement for Marsh Land Properties is a credit memo for $15,475, representing the principal ($15,000) and interest ($475) on a note that had been collected by the bank. Marsh Land Properties had been notified by the bank at the time of collection, but had made no entries. Journalize the entry that should be made by Marsh Land to bring the accounting records up to date.