The following data were accumulated for use in reconciling the bank account of Maplewood Co. for July: 1.Cash balance according to the company's records at July 31, $22,070. 2.Cash balance according to the bank statement at July 31, $23,250. 3.Checks outstanding, $4,480. 4.Deposit in transit, not recorded by bank, $3,600. 5.A check for $480 in payment of an account was erroneously recorded in the check register as $840. 6.Bank debit memo for service charges, $60. Journalize the entries that should be made by the company that (a) increase cash and (b) decrease cash. (a) (b)