The following data were accumulated for use in reconciling the bank account of Nakajima Co. for July: Cash balance according to the company's records at July 31, $22,910. Cash balance according to the bank statement at July 31, $24,330. Checks outstanding, $4,650. Deposit in transit, not recorded by bank, $3,730. A check for $170 issued in payment of an account was erroneously recorded in the check register as $710. Bank debit memo for service charges, $40. Journalize the entries that should be made by the company, part (a) Error and part (b) Service Charge. If an amount box does not require an entry, leave it blank.