The following information pertains to Family Video Company.

1. Cash balance per bank, July 31, $9,950.31.

2. July bank service charge not recorded by the depositor $38.36.

3. Cash balance per books, July 31, $9,979.08.

4. Deposits in transit, July 31, $2,055.00.

5. Bank collected $1,233.00 note for Family in July, plus interest $49.32, less fee $27.40. The collection has not been recorded by Family, and no interest has been accrued.

6. Outstanding checks, July 31, $809.67.

Prepare a bank reconciliation at July 31. (Round answers to 2 decimal places, e.g. 10.50.)

$

Add:

Less:

Adjusted cash balance per bank

$

$

Add:

Less:

Adjusted cash balance per books

$

Journalize the adjusting entries at July 31 on the books of Family Video Company. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2.Round answers to 2 decimal places, e.g. 10.50.)

Date Description/Account Debit Credit

July 31

(To record collection of note receivable by bank)

July 31

(To record bank service charge.)