The following information pertains to Wildhorse Video Company. 1. Cash balance per bank, July 31, $7,473. 2. July bank service charge not recorded by the depositor $66. 3. The bank erroneously charged another company's $810 check against Wildhorse' account. 4. Cash balance per books, July 31, $8,894. 5. The bank charged Wildhorse account $460 for a customer's NSF check. 6. Deposits in transit, July 31, $2,420. 7. 8. Wildhorse recorded a cash receipt from a customer for rent revenue as $64. The bank correctly recorded it at $46. Bank collected $1,486 from a customer's note receivable for Wildhorse in July through electronic funds transfer. The collection has not been recorded by Wildhorse. 9. Outstanding checks, July 31, $867. Journalize the adjusting entries for July 31 on the books of Wildhorse Video Company. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account title are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation July 31 Debit Credit July 31 (To record collection) July 31 (To record bank charges expense) (To record NSF check)