The following information relates to Cullumber Limited's Cash account. The reconciled cash balance from June's bank reconciliation is $18,220. During the month of July, Cullumber recorded cash receipts of $20,420 and cash payments of $15,190 in the general ledger Cash account. At July 31, Cullumber Limited had an reconciled cash balance of $23,450. An examination of the company's July bank statement shows a balance of $19,574 on July 31; outstanding cheques $3,944; deposits in transit $1,764; EFT collections on account that were not yet recorded on the books $2,189; NSF cheque $1,251; NSF fee $69; and bank service charges $109. Prepare the necessary journal entries required on July 31 for Cullumber. (List all deblt entries before credit entries. Credit account tities 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.) Ji