The bank statement for Gatlin Co. indicates a balance of $7,735 on June 30. After the journals for June had been posted, the cash account had a balance of $4,098. a. Cash sales of $742 had been erroneously recorded in the cash receipts journal as $724, b. Deposits in transit not recorded by bank, $425. c. Bank debit memo for service charges, $35. d. Bank credit memo for note collected by bank, $2,475 Including $75 interest. e. Bank debit memo for $256 NSF (not sufficient funds) check from Janice Smith, a customer. Checks outstanding, $1,860. Record the appropriate journal entries that would be necessary for Gatlin Co. Record the entry that increases cash first. If an amount box does not require an entry, leave it blank. Cash Accounts Receivable-Janice Smith Bank Service Charge Expense