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The following information is available to reconcile Branch Company's book balance of cash with its bank statement cash balance as of July 31, 2017. a.

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The following information is available to reconcile Branch Company's book balance of cash with its bank statement cash balance as of July 31, 2017. a. On July 31, the company's Cash account has a exist25, 642 debit balance, but its July bank statement shows a exist26, 986 cash balance. b. Check No. 3031 for exist1120 and Check No. 3040 for exist552 were outstanding on the June 30 bank reconciliation. Check No. 3040 is listed with the July canceled checks, but Check No. 3031 is not. Also, Check No. 3065 for exist336 and Check No. 3069 for exist1, 888, both written in July, are not among the canceled checks on the July 31 statement. c. In comparing the canceled checks on the bank statement with the entries in the accounting records, it is found that Check No. 3056 for July rent expense was correctly written and drawn for exist1.250 but was erroneously entered in the accounting records as exist1, 240. d. The July bank statement shows the bank collected exist5,000 cash on a noninterest-bearing note for Branch, deducted a exist25 collection expense, and credited the remainder to its account. Branch had not recorded this event before receiving the statement. e. The bank statement shows an exist805 charge for a exist795 NSF check plus a exist10 NSF charge. The check had been received from a customer, Evan Shaw. Branch has not yet recorded this check as NSF. f. The July statement shows a exist8 bank service charge. It has not yet been recorded in miscellaneous expenses because no previous notification had been received. g. Branch's July 31 daily cash receipts of exist6.152 were placed in the bank's right depository on that date but do not appear on the July 31 bank statement. Prepare the journal entries necessary to bring the company's book balance of cash into conformity with the reconciled cash balance as of July 31, 2017

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