The following information relates to Cullumber Limited's Cash account. The reconciled cash balance from June's bank reconciliation is $18,220. During the month of July, Cullumber recorded cash receipts of $20,420 and cash payments of $15,190 in the general ledger Cash account. At July 31, Cullumber Limited had an reconciled cash balance of $23,450. An examination of the company's July bank statement shows a balance of $19,574 on July 31; outstanding cheques $3,944; deposits in transit $1,764; EFT collections on account that were not yet recorded on the books $2,189; NSF cheque $1,251; NSF fee $69; and bank service charges $109. Prepare the necessary journal entries required on July 31 for Cullumber.