Entries for Bank Reconciliation

The following data were accumulated for use in reconciling the bank account of Nakajima Co$.$ for July:

Cash balance according to the company's records at July $31,$$$19,110.$

Cash balance according to the bank statement at July $31,$$$20,210.$

Checks outstanding, $$3,880.$

Deposit in transit, not recorded by bank, $$3,110.$

A check for $$590$ issued in payment of an account was erroneously recorded in the check register as

$$950.$

Bank debit memo for service charges, $$30.$

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 $31$