Prepare any journal entries based on the following data regarding the bank reconciliation prepared by Thor Company on July 31, 2023.

Required

1. A customer's cheque for $260 was returned with the bank statement and stamped NSF.

2. Outstanding cheques amount to $650.

3. Service charges for July per bank statement are $25.

4. Cheque #925 for $3,250 for office equipment was erroneously recorded by the bookkeeper as $2,350.

5. The bank erroneously credited Thor Company's account for a $575 deposit made by Hammer Inc.

6. A deposit ticket correctly prepared for $695 appeared on the bank statement as a deposit for $965.

7. Cheque #930 for $900 for rent expense was erroneously recorded by the bookkeeper as

$90.