please anwser part b. will leave a like if correct. thanks.

The following information pertains to Cullumber Video Company, 1. Cash balance per bank, July 31, $7,378. 2. July bank service charge not recorded by the depositor $28. 3. The bank erroneously charged another company's $715 check against Cullumber' account 4 Cash balance per books, July 31, $8,799. 5. The bank charged Cullumber account $365 for a customer's NSF check. 6. Deposits in transit, July 31, $2.230. 7. Cullumber recorded a cash receipt from a customer as $43. The bank correctly recorded it at $34. 8. Bank collected a $1,280 note for Cullumber in July, plus interest $42, less fee $26. The collection has not been recorded by Cullumber and no interest has been accrued. 9. Outstanding checks, July 31, $630. CULLUMBER VIDEO COMPANY Bank Reconciliation July 31 Cash balance per bank statement $ 7,378 Add : Deposits in transit 2.230 Bank error 715 10,323 Less : Outstanding checks 630 Adjusted cash balance per bank $ 9,693 Cash balance per books $ 8799 Add : Collection of note receivable 1296 10095 Less Bank service charge 28 NSF check 365 Book error Adjusted cash balance per books, $ $ 9693 (b) b Journalize the adjusting entries for July 31 on the books of Cullumber Video Company. (list all debit entries before credit entries. If no entry is required, select "No Entry for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit July 31 1 (To record collection) July 31 (To record miscellaneous expense) (To record NSF check) (To correct error)