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.

C Analysis of the bank data reveals that the credits consist of $78,992 of July deposits and a credit memorandum of $4,752 for the collection of a $4,674 note plus interest revenue of $78. The July debits per bank consist of checks cleared $74,966 and a debit memorandum of $64 for printing additional company checks

. You also discover the following errors involving July checks: (1) A check for $560.00 to a creditor on account that cleared the bank in July was journalized and posted as $650.00. (2) A salary check to an employee for $655 was recorded by the bank for $555.

The June 30 bank reconciliation contained only two reconciling items: deposits in transit $8,274 and outstanding checks of $6,474.

Balance July 1	17874	16074
July Reciepts	81674
July Credits		83744
July Disemburcments	77424
July Debits		75030
Balance July 30th	22124	24788

A)Prepare a bank reconciliation at July 31, 2015.

B)Journalize the adjusting entries to be made by Rodriguez Company. Assume that interest on the note has not been accrued.