Prepare the necessary journal entries for the following bank

reconciliation items of Phillips Cleaners. If no entry is needed, write $"$NO ENTRY".

a$)$ The bank erroneously credited Phillips Cleaners account for a $$820$ deposit made by Phillips Restaurant.

b$)$ Check #$525$ for $$3250$ for office equipment was erroneously

recorded by the bookkeeper as $$2350.$

c$)$ A deposit ticket correctly prepared for $$498$ appeared on the

bank statement as a deposit for $$489.$