eBook Entries for Bank Reconciliation The following data were accumulated for use in recondiling the bank account of Mathers Co. for July: Show Me How Calculator 1. Cash balance according to the company's records at July 31, $23,120 2. Cash balance according to the bank statement at July 31, $24,540. 3. Checks outstanding, $4,690 4. Deposit in transit, not recorded by bank, $3,770. 5. A 6. Bank debit memo for service charges, $40. check for $170 in payment of an account was erroneously recorded in the check register as $710. Journalize the entries that should be made by the company, part (A) Error and part (B) Service Charge. a. July 31 b.July 31