The following information pertains to Pharoah Corporation. 1. Balance per bank, July 31,$8,214. 2. July bank service charge not yet recorded by Pharoah, $25. 3. Balance per books, July 31,$8,580. 4. Deposits in transit, July 31,$2,482. 5. Electronic collection on account (EFT) from a customer, $1,683 not yet recorded by Pharoah. 6. Outstanding cheques, July 31,$858. 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 Pharoah 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 O for the amounts.)