The following information is for Cullumber Company: 1. Cash balance per bank, July 31, \$7,510. 2. July bank service charge not recorded by the depositor, $34. 3. The bank erroneously charged another company's $710 cheque against Cullumber's account. 4. Cash balance per books, July 31,$8,960. 5. The bank charged Cullumber's account $360 for a customer's NSF cheque. 6. Deposits in transit, July 31,$2,240. 7. Cullumber recorded a cash receipt for a cash sale from a customer as $32. The bank correctly recorded it as $23. 8. The bank collected a $1,280 note for Cullumber in July, plus interest of $37, less a fee of $20. The collection has not been recorded by Cullumber and no interest has been accrued. 9. Outstanding cheques, July 31, \$606. Prepare a bank reconciliation for July 31. (List items that increase balance as per bank \& books first.) Journalize the adjusting entries for July 31 on the books of Cullumber Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is re Nc Jul 31