The following information pertains to Blue Spruce Corp..

I got part A done I just need part B

The following information pertains to Blue Spruce Corp. 1. 2. 3. Cash balance per bank, July 31,$9.503. July bank service charge not recorded by the depositor $36 Cash balance per books, July 31,$9.524 Deposits in transit July 31, $3,070 $1886 collected from a customer for Blue Spruce Corp. in July by the bank through electronic funds transfer. The collection has not been recorded by Blue Spruce Corp Outstanding checks, July 31, $1.199 5. 6. Prepare a bank reconciliation at July 31, 2022. (List items that increase cash balance first. Reconcile cash balance per bank first.) Blue Spruce Corp. Bank Reconciliation July 31, 2022 Cash balance per bank statement $ 9,503 Add Deposits in transit 3,070 12,573 Less V Outstanding checks 1,199 i Adjusted cash balance per bank $ 11,374 Less V Outstanding checks 1,199 i Adjusted cash balance per bank $ 11,374 Cash balance per books TA $ 9,524 Add : Electronic funds trans 1,886 11,410 Less V Bank service charge V ($36) i Adjusted cash balance per books V %2 $ 11,374 Journalize the adjusting entries at July 31 on the books of Blue Spruce Corp. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit July 31 (To record the collection of accounts receivable.) July 31 (To record the bank service charge.)