The following information pertains to Blossom Corporation. 1. Balance per bank, July 31,$5,862. 2. July bank service charge not yet recorded by Blossom, $23. 3. Balance per books, July 31,$6,132. 4. Deposits in transit, July 31,$2,160. 5. Electronic collection on account (EFT) from a customer, $1,713 not yet recorded by Blossom. 6. Outstanding cheques, July 31,$600. 7. Returned cheque from the deposit of a collection on account, $360, due to non-sufficient funds. Related bank service charge, $40. The charges will be added to the customer's account. Prepare any journal entries required from the bank reconciliation at July 31 of Blossom Corporation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Sheridan Inc.'s bank statement from Western Bank at August 31, 2025, shows the following information. A summary of the Cash account in the ledger for August shows the following: Reconciled cash balance, August 1, $15,548; cash receipts deposited $70,840; cheque disbursements $67,682; and unreconciled cash balance, August 31,$18,706. Analysis reveals that the only reconciling items on the July 31 bank reconciliation were a deposit in transit for $4,600 and outstanding cheques of $4,140. In addition, you determine that there was an error involving a company cheque drawn in August: A cheque for $400 payable to a supplier on account that cleared the bank in August was journalized and posted for $40. Calculate the amount of outstanding cheques at August 31. (Hint: You need to correct disbursements for any cheque error.) Outstanding cheques \$