The following information is for Sandhill Ltd. in July

1.		Cash balance per bank, July 31, $10,700.
2.		Cash balance per books, July 31, $8,825.
3.		Bank service charge, $30.
4.		Deposits in transit, $1,962.
5.		Electronic receipts from customers in payment of their accounts, $1,025, not previously recorded by the company.
6.		Outstanding cheques, $2,392.
7.		Cheque #373 was correctly written in the amount of $490 but was incorrectly recorded by the companys bookkeeper as $940. The cheque was written for the purchase of office supplies.

b) Prepare any journal entries required from the reconciliation. (Note: The correction of any errors pertaining to recording cheques should be made to Supplies account.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
July 31	enter an account title to correct error in cheque 373 on July 31	enter a debit amount	enter a credit amount
	enter an account title to correct error in cheque 373 on July 31	enter a debit amount	enter a credit amount
	(To correct error in cheque 373)
31	enter an account title to record EFT deposits on July 31	enter a debit amount	enter a credit amount
	enter an account title to record EFT deposits on July 31	enter a debit amount	enter a credit amount
	(To record EFT deposits)
31	enter an account title to record bank service charge on July 31	enter a debit amount	enter a credit amount
	enter an account title to record bank service charge on July 31	enter a debit amount	enter a credit amount
	(To record bank service charge)

July 31 Cash balance per bank statement 69 Adid : Deposits in transit Less Outstanding cheques Reconciled cash balance per bank $ Cash balance per books V $ Less Bank service charges Cash balance per books TA Deposits in transit Cheque No. 373 error Outstanding cheques Reconciled cash balance per books EFT deposits Bank service charges Cash balance per books