The following data were accumulated for use in reconciling the bank account of Mathers Co. for July: 1. Cash balance according to the company's records at July 31, $15,640. 2. Cash balance according to the bank statement at July 31, $16,570. 3. Checks outstanding, $3,170. 4. Deposit in transit, not recorded by bank, $2,550. 5. Atheck for $480 in payment of an account was erroneously recorded in the check register as $840. 6. Bank debit memo for service charges, $50. Journalize the entries that should be made by the company, part (A) Error and part (B) Service Charge. a. July 31 b. July 31