The following information pertains to Teresina Video Company.
1. Cash balance per bank, July 31, R$7,293.
2. July bank service charge not recorded by the depositor R$28.
3. Cash balance per books, July 31, R$7,384.
4. Deposits in transit, July 31, R$1,500.
5. Bank collected R$800 note for Teresina in July, plus interest R$36, less fee R$20. The collection has not been recorded by Teresina, and no interest has been accrued.
6. Outstanding checks, July 31, R$621.

Instructions
(a) Prepare a bank reconciliation at July 31.
(b) Journalize the adjusting entries at July 31 on the books of Teresina Video Company.