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, $28,190.

Cash balance according to the bank statement at July 31, $29,740.

Checks outstanding, $5,720.

Deposit in transit, not recorded by bank, $4,590.

A check for $270 issued in payment of an account was erroneously recorded in the check register as $720.

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.