[The following information applies to the questions displayed below.] Organic Food Companys Cash account shows a $5,500 debit balance and its bank statement shows $5,160 on deposit at the close of business on August 31.

1. August 31 cash receipts of $1,240 were placed in the banks night depository after banking hours and were not recorded on the August 31 bank statement.
2. The bank statement shows a $120 NSF check from a customer; the company has not yet recorded this NSF check.
3. Outstanding checks as of August 31 total $1,120.
4. In reviewing the bank statement, an $80 check written by Organic Fruits was mistakenly drawn against Organic Foods account.
5. The August 31 bank statement lists $20 in bank service charges; the company has not yet recorded the cost of these services.

General journal options -

• No journal entry required
• Accounts payable
• Accounts receivable
• Advertising expense
• Cash
• Cash short and over
• Collection expense
• Computer equipment
• Cost of goods sold
• Delivery expense
• Discounts lost
• Interest earned
• Janitorial expenses
• Merchandise inventory
• Mileage expense
• Miscellaneous expenses
• Note receivable
• Office supplies
• Petty cash
• Postage expense
• Printing expense
• Purchases
• Purchases discounts
• Purchases returns and allowances
• Rent expense
• Repairs expenseComputer
• Sales
• Sales discounts
• Sales returns and allowances
• Transportation-in
• Utilities expense