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

1.	Cash balance according to the companys records at July 31, $18,257.
2.	Cash balance according to the bank statement at July 31, $27,261.
3.	Checks outstanding, $14,624.
4.	Deposit in transit, not recorded by bank, $6,131.
5.	A check for $58 in payment of an account was erroneously recorded in the check register as $580.
6.	Bank debit memo for service charges, $11.

Journalize the entry or entries that should be made by the company. Refer to the Chart of Accounts for exact wording of account titles.

Chart of Accounts