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.