The Cash section of the bank reconciliation for La Jolla Company for July 31 follows:

Book Balance as of 07/31 $7,077.50

Add: Error in recording check #2865 payable to

Jenson Company to pay an Accounts Payable

balance (recorded check for $12 too much) 12.00

$7,089.50

Deduct: NSF check from Joe Caville -$95.00

Bank service charge -14.00

NSF Fee -15.00 - 124.00

Reconciled Book Balance as of 07/31 $6,965.50

======== Journalize the entries required to bring the general ledger up to date as of July of this year.