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	$	56,053
Deposits		179,800
Checks processed		(192,910	)
Service charges		(45	)
NSF checks		(1,350	)
Monthly payment on note, deducted directly by bank from account (includes $570 in interest)		(3,470	)
Balance, July 31, 2021	$	38,078

The companys general ledger account had a balance of $39,428 at the end of July. Deposits outstanding totaled $6,600 and all checks written by the company were processed by the bank except for those totaling $8,450. In addition, a $2,300 July deposit from a credit customer was recorded as a $230 debit to cash and credit to accounts receivable, and a check correctly recorded by the company as a $45 disbursement was incorrectly processed by the bank as a $450 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.