On January 31, Bell Company's Cash account had a balance of $25,800. On that date, the bank statement had a balance of $27,170. Analysis of the bank statement and comparison of the statement with the records indicated the following: In reviewing the records. Bell Company also discovered the following error: A Gray Company deposit of $1,170 was incorrectly credited to Bell Company's account. Prepare the journal entries necessary to update the Cash account so that its balance is equal to the adjusted balance per bank reconciliation. Make sure to enter the day for each separate transaction