The following information relates toOrioleLimited's Cash account. The reconciled cash balance from June's bank reconciliation is $17,720. During the month of July,Oriolerecorded cash receipts of $21,790and cash payments of $26,650in the general ledger Cash account. At July 31,OrioleLimited had an reconciled cash balance of $16,633. An examination of the company's July bank statement shows a balance of $19,573on 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 services charges $110.

Prepare the necessary journal entries required on July 31 forOriole.