The following information relates to Carla Vista Limited's Cash account. The reconciled cash balance from June's bank reconciliation is $20,800. During the month of July, Carla Vista recorded cash receipts of $23,360 and cash payments of $15,370 in the general ledger Cash account. At July 31, Carla Vista Limited had an reconciled cash balance of $28,790. An examination of the company's July bank statement shows a balance of $19,569 on July 31; outstanding cheques $3,939; deposits in transit $1,759; EFT collections on account that were not yet recorded on the books $2,188; NSF cheque $1,252; NSF fee $68; and bank service charges $108. Prepare the necessary journal entries required on July 31 for Carla Vista. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.)