The following information pertains to Crane Video Company.

1.		Cash balance per bank, July 31, $7,983.
2.		July bank service charge not recorded by the depositor $36.
3.		Cash balance per books, July 31, $8,004.
4.		Deposits in transit, July 31, $1,860.
5.		Bank collected $1,260 note for Crane in July, plus interest $44, less fee $28. The collection has not been recorded by Crane, and no interest has been accrued.
6.		Outstanding checks, July 31, $599.

Journalize the adjusting entries at July 31 on the books of Crane Video Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit July 31 To record the collection of the note.) July 31 (To record the bank service charge.)