The following information pertains to Cody Camera Company:

1. Cash balance per bank, July 31, $7,263.

. July bank service charge not recorded by the depositor $15.

. Cash balance per books, July 31, $7,190.

. Deposits in transit, July 31, $1,700.

. Note for $1,000 collected for Cody in July by the bank, plus interest $36 less fee $20. The collection has not been recorded by Cody, and no interest has been accrued.

6. Outstanding checks, July 31, $772.

Instructions

(a) Prepare a bank reconciliation at July 31.

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

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