Spielberg Company's general ledger shows a checking account balance of $22,950 on July 31, 2021. The July cash receipts of $1,865. included in the general ledger balance, are placed in the night depository at the bank on July 31 and processed by the bank on August 1. The bank statement dated July 31 shows bank service fees of $53. The bank processes all checks written by the company by July 31 and lists them on the bank statement, except for one check totaling $1.440. The bank statement shows a balance of $22,472 on July 31 2. Record the necessary entrylles) to adjust the balance for cash. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 2 Record the amounts that increase cash. Note: Enter debits before credits General Journal Debit Credit Date July 31, 2021 Record entry Clear entry View general Journal Journal entry worksheet Record the amounts that decrease cash. Note: Enter debits before credits. General Journal Debit Credit Date July 31, 2021 Record entry Clear entry View general journal