The following information is for Robin’s Logistics Company:
1. Cash balance per bank, July 31, $7,263.
2. July bank service charge not recorded by the depositor, $28.
3. Cash balance per books, July 31, $7,284.
4. Deposits in transit, July 31, $2,314.
5. Bank collected $1,700 note for Robin’s in July, plus interest $50, less fee $20. The collection has
not been recorded by Robin’s and no interest has been accrued.
6. Outstanding cheques, July 31, $591.

Instructions
a. Prepare a bank reconciliation at July 31.
b. Journalize the entries required by the reconciliation at July 31 on the books of Robin’s Logistics Company.