Original Question + Error in answer. Red Colours are incorrect

The following information is for Sandhill Company: 1. Cash balance per bank, July 31, $6,774. 2. July bank service charge not recorded by the depositor, $29. 3. The bank erroneously charged another company's $640 cheque against Sandhill's account. 4. Cash balance per books, July 31, $8,081. 5. The bank charged Sandhill's account $320 for a customer's NSF cheque. 6. Deposits in transit, July 31, $2,020. 7. Sandhill recorded a cash receipt for a cash sale from a customer as $32. The bank correctly recorded it as $23. B. The bank collected a $1,150 note for Sandhill in July, plus interest of $33, less a fee of $18. The collection has not been recorded by Sandhill and no interest has been accrued. 9. Outstanding cheques, July 31, $546. Prepare a bank reconciliation for July 31. (List items that increase balance as per bank & books first.) SANDHILL COMPANY Bank Reconciliation July 31 V V V to V V: V V V V: V to V V: V V V V $July 31 Cash balance per bank statement V 6,774.00 Add Deposits in transit 2,020.00 Bank error V 640.00 2,660.00 9,434.00 Less Outstanding cheques V 546.00 Adjusted cash balance per bank 8,888.00 Cash balance per books V 8,08100 Add Collection of note receivable 1,132 00 Collection of interest revenue V 33.00 1,165.00 9.246.00 Less Bank service charges 29.00 NSF cheque 320.00 Error on cash sales 9.00 358.00 Adjusted cash balance per books 8,888.00 Your answer is partially correct. Journalize the adjusting entries for July 31 on the books of Sandhill Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) No. Account Titles and Explanation Debit Credit July 31 Bank Charges Expense 29 Accounts Receivable 320 Sales cash 358 (To record the bank service charge, correct deposit error and NSF cheque) July 31 Cash 1,165 Notes Receivable 1,132 Interest Revenue 33 (To record the collection of the note)