Waterway Lansbury Company deposits all receipts and makes all payments by check. The following information is available from the cash records. June 30 Bank Reconciliation Balance per bank 542,000 Add: Deposits in transit 9,240 Deduct: Outstanding checks (12,000) Balance per books $39,240 Month of July Results Balance July 31 July deposits July checks July note collected (not included in July deposits) July bank service charge July NSF check from a customer, returned by the bank (recorded by bank as a charge) Per Bank Per Books $51,900 $55,500 27,000 34,860 24,000 18,600 9,000 90 2,010 Prepare a bank reconciliation going from balance per bank and balance per book to correct cash balance. WATERWAY LANSBURY COMPANY Bank Reconciliation July 31 Prepare the general journal entry to correct the Cash account. (If no entry is required, select "No Entry" for the account titles and enter 0 Do not indent manually.) Account Titles and Explanation Debit Credit