The following information pertains to Mohammed Company:

1. Cash balance per bank, July \(31, \$ 7,463\).

2. July bank service charge not recorded by the depositor \(\$ 15\).

3. Cash balance per books, July 31, \(\$ 7,190\).

4. Deposits in transit, July 31, \(\$ 1,700\).

5. Note for \(\$ 1,200\) collected for Mohammed in July by the bank, plus interest \(\$ 36\) less fee \(\$ 20\). The collection has not been recorded by Mohammed, and no interest has been accrued.

6. Outstanding checks, July 31, \(\$ 772\).

\section*{Instructions}

(a) Prepare a bank reconciliation at July 31.

(b) Journalize the adjusting entries at July 31 on the books of Mohammed Company.