The April 30, 2020, bank statement for Comet Company showed a cash balance of $7,400. The cash account in the company's general ledger (G/L), according to the company's records on April 30, had a balance of $3,893. The following additional data were revealed during the reconciliation process:

1.

A deposit of $650 that had been made by the company on March 31 was processed by the bank in April, and a deposit of $1,400 made on April 30 had not yet been processed by the bank.

2.

The bank statement listed a deposit for $430 that was mistakenly put in Comet Company's bank account; it should have gone to Comment Company's account.

3.

Comet Company determined that there were three cheques that had not yet been processed by the bank: #466 for $1,200, #467 for $590, and #470 for $1,200.

4.

One of Comets customers paid their account, transferring funds electronically to Comets account. The amount transferred was $1,519.

5.

The bank service charge for the month was $32

Prepare the journal entries that are required to bring Comet Companys Cash account to its correct balance. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit
(To record bank charges)
(To record collection of accounts receivable)