(b) Journalize the adjusting entries at July 31 on the books of Teresina Video SA. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit July 31 Cash 863 Miscellaneous Expense Notes Receivable Interest Revenue (To record the colletion of the note.) July 31 Miscellaneous Expense Cash (To record the bank service charge.) Exercise 7-11 (Part Level Submission) The following information pertains to Sandhill Video SA. 1. Cash balance per bank, July 31, R$7,599. 2. July bank service charge not recorded by the depositor R$35. 3. Cash balance per books, July 31, R$7,733. 4. Deposits in transit, July 31, R$1,653. 5. Bank collected R$853 note for Teresina in July, plus interest R$42, less fee R$32. The collection has not been recorded by Teresina, and no interest has been accrued. 6. Outstanding checks, July 31, R$691