Journalize the adjusting entries at July 31 on the books of Crane Video Company.The following information pertains to Crane Video Company.

1.		Cash balance per bank, July 31, $7,923.
2.		July bank service charge not recorded by the depositor $37.
3.		Cash balance per books, July 31, $7,944.
4.		Deposits in transit, July 31, $1,830.
5.		Bank collected $1,230 note for Crane in July, plus interest $45, less fee $29. The collection has not been recorded by Crane, and no interest has been accrued.
6.		Outstanding checks, July 31, $600.