FD 4-1 Epto Ergo's bank statement from Crypto Bank at July 31, 2020, gives the following information. Balance, July 1 $ 18,400 Bank debit memorandum: August deposits $ 71,000 Safety deposit box fee $25 Checks cleared in July $ 68,678 Service charge $50 Bank credit memorandum: Balance, July 31 $ 20,692 Interest earned $45 A summary of the Cash account in the ledger for July shows the following: balance, July 1, $18,700; receipts $74,000; disbursements $73,570; and balance, July 31, $19,130. Analysis reveals that the only reconciling items on the June 30 bank reconciliation were a deposit in transit for $4,800 and outstanding checks of $4,500. In addition, you determine that there was an error involving a company check drawn in July: A check for $400 to a creditor on account that cleared the bank in July was journalized and posted for $40. Instructions a) Journalize the adjusting entry(ies) to be made by Epto Ergo at July 31