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 $2024$ bank statement included the following information:

Balance July $1,2024$ $$55,803$

Deposits $179,600$

Checks processed $(192,710)$

Service Charges $(35)$

NSF Checks $(1250)$

Monthly payment on note, deducted directly by bank from account $($includes $$270$ in interest$)(3370)$

Balance, July $31,2024$ $$38,038$

The company general ledger account had a balance of $$39,088$ at the end of July. Deposits outstanding totaled $$6,400$ and all checks written by the company were processed by the bank except for those totaling $$8,430.$ In addition, a $$2,100$ July deposits from a credit customer was recorded as $$210$ debit to cash and credit to accounts receivable and a check correctly recorded by the company as a $$35$ disbursement was incorrectly processed by the bank as a $$350$ 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. Use the miscellaneous expense account to record the bank service charges.

a$)$ record the debits to cash revealed by the bank reconciliation

b$)$ record the credits to cash revealed by the bank reconcilation