The following information pertains to Manning Video Company. 1. Cash balance per bank, July 31, $8,363. 2. July bank service charge not recorded by the depositor $22. 3. The bank erroneously charged another company's $700 check against Manning's account. 4. Cash balance per books, July 31, $9,784. 5. The bank charged Manning's account $350 for a customer's NSF check. 6. Deposits in transit, July 31, $2,700. 7. Manning recorded a cash receipt from a customer as $32. The bank correctly recorded it at $23. 8. Bank collected a $1,750 note for Manning in July, plus interest $36. Less collection fee $20. The collection has not been recorded by Manning and no interest has been accrued. 9. Outstanding check, July 31, $594.

Part B Journalize the adjusting entries at July 31 on the books of Manning Video Company (Use Miscellaneous Expense for Bank Service Charges and Collection Fee).