Bank reconciliation and entries

The cash account for Stone Systems at July 31, 20Y5, indicated a balance of $11,770. The bank statement indicated a balance of $15,040 on July 31, 20Y5. Comparing the bank statement and the accompanying canceled checks and memos with the records reveals the following reconciling items:

1. Checks outstanding totaled $5,410.
2. A deposit of $5,640, representing receipts of July 31, had been made too late to appear on the bank statement.
3. The bank had collected $2,930 on a note left for collection. The face of the note was $2,780.
4. A check for $700 returned with the statement had been incorrectly recorded by Stone Systems as $770. The check was for the payment of an obligation to Holland Co. for the purchase of office supplies on account.
5. A check drawn for $600 had been incorrectly charged by the bank as $60.
6. Bank service charges for July amounted to $40.