On August 1, 2019, the accountant for Western Imports downloaded the company's July 31, 2019, bank statement from the bank's Website. The balance shown on the bank statement was $28,840. The July 31, 2019, balance in the Cash account in the general ledger was $13,424.

Jenny Irvine, the accountant for Western Imports, noted the following differences between the bank's records and the company's Cash account in the general ledger:

1. An electronic funds transfer for $15,200 from Foncier Ricard, a customer located in France, was received by the bank on July 31.
2. Check 1422 was correctly written and recorded for $1,200. The bank mistakenly paid the check for $1,270.
3. The accounting records indicate that Check 1425 was issued for $69 to make a purchase of supplies. However, examination of the check online showed that the actual amount of the check was for $99.
4. A deposit of $820 made after banking hours on July 31 did not appear on the July 31 bank statement.
5. The following checks were outstanding: Check 1429 for $1,257, and Check 1430 for $149.
6. An automatic debit of $270 on July 31 from CentralComm for telephone service appeared on the bank statement but had not been recorded in the company's accounting records.

Required:

1. Prepare a bank reconciliation for the firm as of July 31.
2. Record general journal entries for the items on the bank reconiliation that must be journalized.

Analyze: What effect on total expenses occurred as a result of the general journal entries recorded?