The following errors were found when the controller at Pharoah Camping was doing the July $31$ bank reconciliation.

$1.$ On July $9,$ Pharoah recorded a deposit as $$2,076.$ The correct amount was $$7,620.$ The deposit was for the collection of an account receivable and the bank recorded it correctly.

$2.$ On July $14,$ Pharoah recorded a payment on account as $$2,700.$ The correct amount was $$2,070.$ It was correctly recorded by the bank.

On July $16,$ Pharoah recorded a payment for the purchase of supplies as $$260.$ The correct amount was $$620.$

It was correctly recorded by the bank.

$4.$ On July $22,$ the bank recorded a deposit as $$840.$ The correct amount was $$480.$ This error was corrected by the bank on July $23.$ Pharoah had correctly recorded the deposit.

$5.$ On July $25,$ Pharoah recorded a deposit as $$687.$ The correct amount was $$867.$ The deposit was for the collection of an account receivable. This deposit was correctly recorded by the bank on July $28.$

$6.$ On July $31,$ the bank debited Pharoah's account $$470$ for a cheque written by another company, Country Land, because the account number on the cheque had been damaged. The bank employee who looked up the account number made a mistake. Prepare any entries that Pharoah will need to record. $($Credit account titles are automatically indented

when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for

the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

No$.$ Account Titles

Debit

Credit