The following information relates to Oriole Limited's Cash account. The reconciled cash balance from June's bank reconciliation is $19,080. During the month of July, Oriole recorded cash receipts of $21,400 and cash payments of $15,250 in the general ledger Cash account. At July 31, Oriole Limited had an reconciled cash balance of $25,230. An examination of the company's July bank statement shows a balance of $19,573 on July 31 ; outstanding cheques $3,943; deposits in transit $1,763; EFT collections on account that were not yet recorded on the books $2,190; NSF cheque $1,250; NSF fee $70; and bank service charges $110. Prepare the necessary journal entries required on July 31 for Oriole. (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.) (To record bank service charges) (To record NSF cheque and fee)