Browning Company deposits all receipts and makes all payments by check. The following information is available from the cash records. June 30 Bank Reconciliation Balance per bank $9,135 Add: Deposits in Transit 2,010 Deduct: Outstanding checks (2,610) Balance per books $8,535 Month of July Results Per Bank Per Books Balance July 31 $11,289 $12,071 July deposits 5,873 7,582 July checks 5,220 4,046 July note collected (not included in July deposits) 1,958 - July bank service charge 20 - July NSF check from a customer, returned by the bank (recorded by bank as a charge) 437 - (a) Prepare a bank reconciliation going from balance per bank and balance per book to correct cash balance. (b) Prepare the general journal entry or entries to correct the Cash account