Rodriguez Company maintains a checking account at the mua Bank. At July 31, selected data from the ledger balance and the bank statement are shown below Cash in Bank Per Books Per Bank Balance, July 1 July receipts July credits July disbursements July debits Balance, July 31 $18,050 $16,250 83,930 75,206 81,850 77,600 $22,300 $24,974 Analysis of the bank data reveals that the credits consist of $79,000 of July deposits and a credit memorandum of $4,930 for the collection of a $4,850 note plus interest revenue of $80. The July debits per bank consist of checks cleared $75,140 and a debit memorandum of $66 for printing additional company checks. You also discover the following errors involving July checks. (1) A check for $290 to a creditor on account that cleared the bank in July was journalized and posted as $920. (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 $8,450 and outstanding checks of $6,650 (a) Prepare a bank reconciliation at July 31, 2017 (b) Journalize the adjusting entries to be made by Rodriguez Company. Assume that interest on the note has not been accrued