The cash account for Collegiate Sports Co. on November 1, 20Y9, indicated a balance of $13,070. During November, the total cash deposited was $72,560 and checks written totaled $67,370. The bank statement indicated a balance of $24,600 on November 30, 20Y9. Comparing the bank statement, the canceled checks, and the accompanying memos with the records revealed the following reconciling items: Checks outstanding totaled $10,960. A deposit of $8,920, representing receipts of November 30, had been made too late to appear on the bank statement. A check for $720 had been incorrectly charged by the bank as $270. A check for $250 returned with the statement had been recorded by Collegiate Sports Co. as $520. The check was for the payment of an obligation to Ramirez Co. on account. The bank had collected for Collegiate Sports Co. $4,720 on a note left for collection. The face of the note was $4,350. Bank service charges for November amounted to $50. A check for $1,090 from Hallen Academy was returned by the bank because of insufficient funds.

Required:
Journalize the necessary entries (a.) that increase cash and (b.) that decrease cash.