Jamison Company received a bank statement for the month of July 2015, which showed a balance per bank of $2,750. The company's Cash account in the general ledger showed a balance of $2,140 at July 31. Other information that may be relevant in preparing a bank reconciliation for July follows:
1	The bank returned an NSF check from a customer for $255.
2	The company recorded cash receipts of $405 on July 31 but this amount does not appear on the bank statement.
3	A payroll check correctly written and paid by the bank for $560 was incorrectly recorded in the cash payments journal for $650.
4	Checks which were written in June but still had not been presented to the bank for payment at July 31 amounted to $125.
5	The bank included a credit memorandum for $600, which represents a collection of a customer's note by the bank for the company; principal amount of the note was $450 and the remainder was interest.
6	The bank included a $15 debit memorandum for service charges for the month of July.
7	Checks written in July which have not been paid by the bank at July 31 amounted to $470.
Instructions:
1	Prepare a bank reconciliation for Jamison Company for July which reconciles the balance per books and the balance per bank to their adjusted correct balances.
2	Prepare the necessary adjusting entries for Jamison Company at July 31, 2015.

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