Entries for Bank Reconciliation The following data were accumulated for use in reconciling the bank account of Nakajima Co. for July: 1. Cash balance according to the company's records at July 31, $19,630. 2. Cash balance according to the bank statement at July 31, $20,800. 3. Checks outstanding, $3,980. 4. Deposit in transit, not recorded by bank, $3,200. 5. A check for $270 issued in payment of an account was erroneously recorded in the check register as $720. 6. Bank debit memo for service charges, $60. Journalize the entries that should be made by the company, part (a) Error and part (b) Service Charge. If an amount box does not require an entry, leave it blank. a. July 31 b. July 31 38