The following information relates to Ivanhoe Limited's Cash account. The reconciled cash balance from June's bank reconciliation is $$20,590.$ During the month of July, Ivanhoe recorded cash receipts of $$23,380$ and cash payments of $$26,300$ in the general ledger Cash account. At July $31,$ Ivanhoe Limited had an reconciled cash balance of $$17,670.$ An examination of the company's July bank statement shows a balance of $$20,676$ on July $31$ ; outstanding cheques $$3,880$; deposits in transit $$1,580$; EFT collections on account that were not yet recorded on the books $$2,300$; NSF cheque $$1,440$; NSF fee $$54$; and bank service charges $$100.$

Prepare the necessary journal entries required on July $31$ for Ivanhoe. $($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 $0$ for the amounts.$)$

Date Account Titles and Explanation

July $31$

Debit

Debit

$($To record EFT collections on account$)$

$31$

$($To record bank service charges$)$

$31$

$($To record NSF cheque and fee$)$