The following information relates to Sheridan Limited's Cash account. The reconciled cash balance from June's bank reconciliation is $19,940. During the month of July, Sheridan recorded cash receipts of $22,380 and cash payments of $15,310 in the general ledger Cash account. At July 31, Sheridan Limited had an reconciled cash balance of $27,010. An examination of the company's July bank statement shows a balance of $19,578 on July 31; outstanding cheques $3,948; deposits in transit $1,768; EFT collections on account that were not yet recorded on the books $2,191; NSF cheque $1,249; NSF fee $71; and bank service charges $111. Prepare the necessary journal entries required on July 31 for Sheridan. (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 for the amounts.) Date Account Titles and Explanation Debit Credit July 31 (To record EFT collections on account) (To record bank service charges) (To record NSF cheque and fee)