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 Deposits Checks processed Service charges NSF checks Monthly payment on note, deducted directly by bank from account (includes $520 in interest) Balance, July 31, 2021 $ 56,428 180, 100 (193,210) (60) (1,500) (3,620) 38,138 The company's general ledger account had a balance of $39,938 at the end of July. Deposits outstanding totaled $6,900 and all checks written by the company were processed by the bank except for those totaling $8,480. In addition, a $2,600 July deposit from a credit customer was recorded as a $260 debit to cash and credit to accounts receivable, and a check correctly recorded by the company as a $60 disbursement was incorrectly processed by the bank as a $600 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