The following information pretains to Two Guys Video Company.

$1.$ Cash balance per bank, July $31,$ $$7,363$

$2.$ July bank service charge not recorded by the depositor $$22.$

$3.$ The bank erroneously charged another company's $$700$ check against Two Guys' account.

$4.$ Cash balance per books, July $31,$ $$8784.$

$5.$ The bank charged Two Guys account $$350$ for a customer's NSF check.

$6.$Deposits in transit, July $31,$ $$2,200.$

$7.$ Two Guys recorded a cash receipt from a customer for rent revenue as $$32.$ The bank correctly recorded it at $$23.$

$8.$ Bank collected $$1,266$ from a customer's note receivable for Two Guys in July through electronic funds transfer. The collection has not been recorded by Two Guys.

$9.$ Outstanding checks, July $31,$ $$594.$ Journalize the adjusting entries for July $31$ on the books of Two Guys 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 titles are automatically indented when amount is entered. Do not indent manually.$)$

Date Account Titles and Explanation

Debit

Credit

July $31$

$($To record collection$)$

July $31$

$($To record bank charges expense$)$

July $31$

$($To record NSF check$)$

$($To correct error$)$