Journalize the adjusting entries at July $31$ on the books or Manning Video Company $($Use Miscelloneous Expense for Bank Service

Charges and Collection Fea$).($Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$

Date Account Titles and Explanation

July $31$

Debit

Credit

$($To recond colection of note receivable$)$

July $31$

$($To record bank service charge$)$

July $31$

$($To record NSF check$)$

July $31$

$($To record book error$)$

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List of Accounts