On July 31, 2020, Waterway Company had a cash balance per books of $6,052.00. The statement from Dakota State Bank on that date showed a balance of $7,775.70. A comparison of the bank statement with the Cash account revealed the following facts.

1.		The bank service charge for July was $25.
2.		The bank collected $1,750 for Keeds Company through electronic funds transfer.
3.		The July 31 receipts of $1,232.50 were not included in the bank deposits for July. These receipts were deposited by the company in a night deposit vault on July 31.
4.		Company check No. 2480 issued to L. Taylor, a creditor, for $382 that cleared the bank in July was incorrectly entered as a cash payment on July 10 for $328.
5.		Checks outstanding on July 31 totaled $1,861.20.
6.		On July 31, the bank statement showed an NSF charge of $576 for a check received by the company from W. Krueger, a customer, on account.

Prepare the necessary adjusting entries at July 31.

Date	Account Titles and Explanation	Debit	Credit
July 31
	(To record receipt of electronic funds transfer)
July 31
	(To record NSF check)
July 31
	(To correct error in recording check)
July 31
	(To record bank service charge)