The bank statement for Gatlin Co. indicates a balance of $7,735 on June 30. After the journals for June had been posted, the cash account had a balance of $4,098 a. Cash sales of $742 had been erroneously recorded in the cash receipts journal as $724. b. Deposits in transit not recorded by bank, $425 c. Bank debit memo for service charges, $35. d. Bank credit memo for note collected by bank, $2,475 including $75 interest e. Bank debit memo for $256 NSF (not sufficient funds) check from Janice Smith, a customer. f. Checks outstanding, $1,860. for Gatlin Co. Record the entry that increases cash first. If an amount box does not require an entry, leave it blank