The following information relates to Ivanhoe Limited's Cash account. The reconciled cash balance from June's bank reconciliation is $$16,300.$ During the month of July, Ivanhoe recorded cash receipts of $$18,650$ and cash payments of $$20,910$ in the general ledger Cash account. At July $31,$ Ivanhoe Limited had an reconciled cash balance of $$14,040.$ An examination of the company's July bank statement shows a balance of $$16,529$ on July $31$ ; outstanding cheques $$3,110$; deposits in transit $$1,250$; EFT collections on account that were not yet recorded on the books $$1,860$; NSF cheque $$1,110$; NSF fee $$43$; and bank service charges $$78.$

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

Debit

Credit

July $31$

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

$31$

$($To record bank service charges$)$

$31$

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