The following information is available to reconcile Branch Company's book balance of cash with its bank statement cash

balance as of July $31.$

a$.$ On July $31,$ the company's Cash account has a $$27,497$ debit balance, but its July bank statement shows a $$27,233$

cash balance.

b$.$ Check No$.3031$ for $$1,482,$ Check No$.3065$ for $$382,$ and Check No$.3069$ for $$2,281$ are outstanding checks as of July

c$.$ Check No$.3056$ for July rent expense was correctly written and drawn for $$1,270$ but was erroneously entered in the

accounting records as $$1,250.$

d$.$ The July bank statement shows the bank collected $$7,955$ cash on a note for Branch. Branch had not recorded this

event before receiving the statement.

e$.$ The bank statement shows an $$805$ NSF check. 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 $$25$ 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 $$11,514$ were placed in the bank's night depository on that date but do not appear

on the July $31$ bank statement.

Prepare the journal entries necessary to make the company's book balance of cash equal to the reconciled cash balance as of July

$($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$