The following information is for Blossom Company: 1. Cash balance per bank, July 31,$8,836. 2. July bank service charge not recorded by the depositor, $28. 3. The bank erroneously charged another company's $840 cheque against Blossom's account. 4. Cash balance per books, July 31,$10,541. 5. The bank charged Blossom's account $420 for a customer's NSF cheque. 6. Deposits in transit, July 31,$2,640. 7. Blossom recorded a cash receipt for a cash sale from a customer as $32. The bank correctly recorded it as $23. 8. The bank collected a $1,500 note for Blossom in July, plus interest of $43, less a fee of $24. The collection has not been recorded by Blossom and no interest has been accrued. 9. Outstanding cheques, July 31,$713. a. Prepare a bank reconciliation for July 31. b. Journalize the adjusting entries for July 31 on the books of Blossom Company.