A companys general ledger shows a cash account balance of $23,420 on July 31, 2024. Cash sales of $1,895 for the last three days of the month have not yet been deposited. The bank statement dated July 31 shows bank service fees of $35 and an NSF check from a customer of $440. The bank processes all checks written by the company by July 31 and lists them on the bank statement, except for one check totaling $1,640. The bank statement shows a balance of $22,690 on July 31.

Required:

Record the necessary entry(ies) to adjust the balance for cash.