Problem 7-3A (Part Level Submission) On July 31, 2017, Sheridan Company had a cash balance per books of $6,270.00. The statement from Dakota State Bank on that date showed a balance of $7,820.80. A comparison of the bank statement with the Cash account revealed the following facts. 1. The bank service charge for July was $22.00. 2. The bank collected $1,650.00 for Sheridan Company through electronic funds transfer. 3. The July 31 receipts of $1,326.30 were not included in the bank deposits for July. These receipts were deposited by the company in a night deposit vault on July 31 4. Company check No. 2480 issued to L. Taylor, a creditor, for $364.00 that cleared the bank in July was incorrectly entered in the cash payments journal on July 10 for $346.00 5. Checks outstanding on July 31 totaled $1,972.10. 6. On July 31, the bank statement showed an NSF charge of $705.00 for a check received by the company from W. Krueger, a customer, on