Problem 8-5A (Part Level Submission) Rodriguez Company maintains a checking account at the Imura Bank. At July 31, selected data from the leger balance and the bank statement are shown below. Cash in Bank Per Books Per Bank $18,010 $16,210 Balance, July 1 July receipts July credits uly disbursements 81,810 83,889 77,560 July debits Balance, July 31$22,260 75,166 $24,933 Analysis of the bank data reveals that the credits consist of $79,000 of July deposits and a credit memorandum of $4,889 for the collection of a $4,810 note plus interest revenue of $79. The July debits per bank consist of checks cleared $75,101 and a debit memorandum of $65 for printing additional company checks. You also discover the ollowing errors volving ? y checks. I A check or $360 to a creditor on account that cleared the bank in $755 was recorded by the bank for $655 The June 30 bank reconciliation contained only two reconciling items: deposits in transit $8,410 and outstanding checks of $6,610 was urnalize and posted as si 2 Asa a checkt an emp eerr