The following data were accumulated for use in reconciling the bank account of Mathers Co$.$ for July:

Cash balance according to the company's records at July $31,$$$32,110.$

Cash balance according to the bank statement at July $31,$$$31,350.$

Checks outstanding, $$2,870.$

Deposit in transit, not recorded by bank, $$4,150.$

A check for $$170$ in payment of an account was erroneously recorded in the check register as $$710.$

Bank debit memo for service charges, $$20.$

Journalize the entries that should be made by the company, part $($A$)$ Error and part $($B$)$ Service Charge

a$.$ July $31$

b$.$ July $31$