Danah Inc has a 12/31/2017 cash balance of $5,300. The 12/31/2017 bank statement showed a balance of $5,210. The difference between cash balance and the bank statement is with check 850. Danah Inc. correctly recorded the check (paid to an employee for a salary) for $1,010. The bank incorrectly recorded the check for $1,100. Prepare all journal entries necessary to correct the bank error. Provide brief explanation.