The bank statement for Jeffrey Co. indicates a balance of S8,785 on October 31. After the journals tor Uel en posted, the cash account had a balance of $8,998. ) Cash sales of $945 had been erroneously recorded in the cash receipts journal as $495. b) Deposits in transit not recorded by bank, $778. c) Bank debit memo for service charges, $40. (d) Bank credit memo for note collected by bank, $23,985 plus $885 interest. (e) Bank debit memo for $756 NSF (not sufficient funds) check from Calin Sams, a customer. (f Checks outstanding, $1,860. Record the appropriate journal entries that would be necessary for Jeffrey Co