Please do not assume that my entries are correct. Also, please show your work. Thanks.

The following information is for Cullumber Company: 1. 2. 3. 4. 5. 6. 7. 8. Cash balance per bank, July 31, $9,130. July bank service charge not recorded by the depositor, $30. The bank erroneously charged another company's $870 cheque against Cullumber's account. Cash balance per books, July 31, $10,892. The bank charged Cullumber's account $430 for a customer's NSF cheque. Deposits in transit, July 31, $2,730. Cullumber recorded a cash receipt for a cash sale from a customer as $32. The bank correctly recorded it as $23. The bank collected a $1,550 note for Cullumber in July, plus interest of $45, less a fee of $25. The collection has not been recorded by Cullumber and no interest has been accrued. Outstanding cheques, July 31, $737. 9. Prepare a bank reconciliation for July 31. (List items that increase balance as per bank & books first.) CULLUMBER COMPANY Bank Reconciliation July 31 Cash balance per bank statement $ 9130 1 Add Deposits in transit $ 2730 Bank error 870 3600 12730 *DROP DOWN LIST* Less Outstanding cheques 737 Adjusted cash balance per bank $ 11993 Cash balance per books $ 10892 Add Outstanding cheques Error on cash sales Collection of interest revenue Adjusted cash balance per books Collection of note receivable Bank error Bank service charges Deposits in transit NSF cheque Cash balance per books Collection of interest revenue $ Less Bank service charges V 30 NSF cheque V 430 Error on cash sales V 9 469 Adjusted cash balance per books $ Journalize the adjusting entries for July 31 on the books of Cullumber Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) No. Account Titles and Explanation Debit Credit July 31 Bank Charges Expense Accounts Receivable Sales Cash (To record the bank service charge, correct deposit error and NSF cheque) Cash July 31 Notes Receivable Interest Revenue (To record the collection of the note)