The following information pertains to Global Care Company. 1. Cash balance per bank, July 31, $ 9,900. 2. July bank service charge not recorded by the depositor $ 30. 3. Cash balance per books, July 31, $ 10,000. 4. Deposits in transit, July 31, $ 2,000. 5. Bank collected $ 500 note for Global Care in July, plus interest $ 50, less fee $ 20. The collection has not been recorded by Global Care, and no interest has been accrued. 6. Outstanding checks, July 31, $ 1,400. Required (a) Prepare a bank reconciliation at July 31. (b) Journalize the adjusting entries at July 31 on the books of Global Care Company