The bank statement for Gatlin Co. indicates a balance of $7,735.00 on June 30, 2010. After the journals for June had been posted, the cash account had a balance of $4,098.00. Cash sales of $742.00 had been erroneously recorded in the cash receipts journal as $724. Deposits in transit not recorded by bank, $425.00. Bank debit memo for service charges, $35.00. Bank credit memo for note collected by bank, $2,475 including $75 interest. Bank debit memo for $256.00 NSF (not sufficient funds) check from Janice Smith, a customer. Checks outstanding, $1,860.00. Record the appropriate journal entries that would be necessary for Gatlin Co. Record the entry that increases cash first. For a compound transaction, if an amount box does not require an entry, leave it blank or enter "0".