Pharoah Company maintains a checking account at Imura Bank. At July 31, selected data from the ledger balance and the bank statement are shown below. Cash in Bank Per Books Per Bank $15.910 $17.710 81,510 Balance, July 1 July receipts July credits July disbursements 83,580 77,260 July debits 74,866 Balance, July 31 $21.960 $24,624 Analysis of the bank data reveals that the credits consist of $78,990 of July deposits and a credit memorandum of $4,590 for the collection of a $4.510 note plus interest revenue of $80. The July debits per bank consist of checks cleared $74,800 and a debit memorandum of $66 for printing additional company checks. You also discover the following errors involving July checks. (1) Acheck for $230 to a creditor on account that cleared the bank in July was journalized and posted as $320. (2) A salary check to an employee for $255 was recorded by the bank for $155. The June 30 bank reconciliation contained only two reconciling items deposits in transit $8,110 and outstanding checks of $6,310. PHAROAH COMPANY Bank Reconciliation $ $ > > $ $ > > Journalize the necessary entries to be made by Pharoah Company. Assume that interest on the note has not been previously recorded. (Credit account titles are automatically indented when amount is entered. Do not indent manually) No. Account Titles and Explanation Debit Credit July 31 (To record collection of note receivable by bank) July 31 (To correct error in recording check) July 31 (To record check printing charge)