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, $26, 180. 2. Cash balance according to the bank statement at July 31, $27, 540. 3. Checks outstanding, $5, 310. 4. Deposit in transit, not recorded by bank, $4, 270. 5. A check for $590 in payment of an account was erroneously recorded in the check register as $950. 6. Bank debit memo for service charges, $40. Journalize the entries that should be made by the company that (a) increase cash and (b) decrease cash. (a) (b)