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, $17,970. 2. Cash balance according to the bank statement at July 31, $19,010. 3. Checks outstanding, $3,650. 4. Deposit in transit, not recorded by bank, $2,930. 5. A check for $590 issued in payment of an account was erroneously recorded in the check register as $950. 6. Bank debit memo for service charges, $40. 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