Rodriguez Company maintains a checking account at the Imura Bank. At July 31 , 2022, selected data from the ledger balance and the bank statement are shown below. Analysis of the bank data reveals that the credits consist of $79,000 of July deposits and a credit memorandum of $4,470 for the collection of a $4,400 note plus interest revenue of $70. The July debits per bank consist of checks cleared $74,700 and a debit memorandum of $56 for printing additional company checks. You also discover the following errors involving July checks. (1) A check for $230 to a creditor on account that cleared the bank in July was journalized and posted as \$320. (2) A salary check to an employee for $255 was recorded by the bank for $155. The June 30 bank reconciliation contained only two reconciling items: deposits in transit $8,000 and outstanding checks of $6,200. Required: (a) Prepare a bank reconciliation at July 31, 2022. (b) Journalize the adjusting entries to be made by Rodriguez Company. Assume that interest on the note has not been accrued