$14$

a$.$ On July $31,$ the company's Cash account has a $$25,659$ debit balance, but its July bank statement shows a $$28,545$ cash balance.

b$.$ Check Number $3031$ for $$1,720,$ Check Number $3065$ for $$636,$ and Check Number $3069$ for $$2,488$ are outstanding checks as of July $31.$

c$.$ Check Number $3056$ for July rent expense was correctly written and drawn for $$1,260$ but was erroneously entered in the accounting records as $$1,250.$

d$.$ The July bank statement shows the bank collected $$7,000$ cash on a note for Branch. Branch had not recorded this event before receiving the statement.

e$.$ The bank statement shows an $$805$ NSF check. The check had been received from a customer, Evan Shaw. Branch has not yet recorded this check as NSF$.$

f$.$ The July statement shows a $$11$ bank service charge. It has not yet been recorded in miscellaneous expenses because no previous notification had been received.

g$.$ Branch's July $31$ daily cash receipts of $$8,132$ were placed in the bank's night depository on that date but do not appear on the July $31$ bank statement.

Required:

Prepare the bank reconciliation for this company as of July $31.$

$\backslash$table$[[$BRANCH COMPANY$],[$Bank Reconciliation$],[$July $31],[$Bank statement balance,,$$,27,558,$Book balance,$],[$Add:$,$Add:$],[$Deposit of July $31,,,$Proceeds from note,$3],[,,0,,0],[\{$

$\backslash$table$[[27,558,]]\}],[],[$Check Number $3031,,,$Error $($Check $3056),],[$Check Number $3065,,,$NSF check,$-],[$Check Number $3069,8,,$Service charge,$]]$