Prepare any journal entries based on the following data regarding the bank reconciliation prepared by Washington & Leigh Company on July 31, 2009.
a. A customer's check for $260 was returned with the bank statement and stamped NSF.
b. Outstanding checks amount to $850.
c. Service charges for July per bank statement are $25.
d. Check #5207 for $8,450 for office equipment was erroneously recorded by the bookkeeper as $4,850.
e. The bank collected a $2,500 note receivable on behalf of Washington & Leigh.
f. A deposit ticket correctly prepared for $695 appeared on the bank statement as a deposit for $965.
g. Check #930 for $900 for rent expense was erroneously recorded by the bookkeeper as $90.