Entries for Bank Reconciliation The following data were accumulated for use in reconciling the bank account of Mathers Co. for July: Cash balance according to the company's records at July 31, $28,220. Cash balance according to the bank statement at July 31, $29,410. Checks outstanding, $5,730. Deposit in transit, not recorded by bank, $4,600. A check for $340 in payment of an account was erroneously recorded in the check register as $430. 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. a. July 31 b. July 31