Rodriguez Company maintains a checking account at the Imura Bank. At July 31, selected data from the ledger balance and the bank statement are shown below. Cash in Bank Per books $18.010 81,810 Per Banks $16,210 Balance, July 1 July receipts July credits July disbursements July debits Balance, July 31 83,889 77,560 75,166 $22,260 $24,933 Analysis of the bank data reveals that the credits consist of $79,000 of July deposits and a credit memorandum of $4,889 for the collection of a $4,810 note plus interest revenue of $79. The July debits per bank consist of checks cleared S75,101 and a debit memorandum of $65 for printing additional company checks You also discover the following errors involving July checks. (1) A check for $360 to a creditor orn account that cleared the bank in July was journalized and posted as S630. (2) A salary check to an employee for $755 was recorded by the bank for $655 The June 30 bank reconciliation contained only two reconciling items: deposits in transit S8,410 and outstanding checks of $6,610