Harrison Company maintains a checking account at the First National City Bank. The bank provides a bank statement along with canceled checks on the last day of each month. The July 2021 bank statement included the following information:

Balance, July 1, 2021	$	56,803
Deposits		180,400
Checks processed		(193,510	)
Service charges		(75	)
NSF checks		(1,650	)
Monthly payment on note, deducted directly by bank from account (includes $870 in interest)		(3,770	)
Balance, July 31, 2021	$	38,198

The companys general ledger account had a balance of $40,448 at the end of July. Deposits outstanding totaled $7,200 and all checks written by the company were processed by the bank except for those totaling $8,510. In addition, a $2,900 July deposit from a credit customer was recorded as a $290 debit to cash and credit to accounts receivable, and a check correctly recorded by the company as a $75 disbursement was incorrectly processed by the bank as a $750 disbursement. Required: 1. Prepare a bank reconciliation for the month of July. 2. Prepare the necessary journal entries at the end of July to adjust the general ledger cash account.

Bank Balance to Corrected Balance
Balance per bank statement
Corrected cash balance
Book Balance to Corrected Balance
Balance per books
Corrected cash balance

Prepare the necessary journal entries at the end of July to adjust the general ledger cash account. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Event	General Journal	Debit	Credit
1

Record the credits to cash revealed by the bank reconciliation. Use the miscellaneous expense account to record the bank service charges.

.

Event	General Journal	Debit	Credit
2