Prepare the necessary adjusting entries at July 31. (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 for the amounts.) Date. Account Titles and Explanation Debit Credit July 31 (To record electronic funds transfer received by bank) 31 (To record NSF check) 31 (To correct error in recording check) 31 (To record bank service charge) Cash balance per bank statement 7880.80 Add Deposits in transit 1386.30 9267.10 Less : Outstanding checks -2023.10 Adjusted cash balance per bank $ 7244.00 Cash balance per books $ 6330 Add Electronic funds transfer received 1710 8040 Less NSF check $ -765 i Bank service charge -22 i Error in recording check -9 i -796 Adjusted cash balance per books $ 7244.00