1. Cash balance per bank, July 31, $8,063.

2. July bank service charge not recorded by the depositor $36.

3. Cash balance per books, July 31, $8,084.

4. Deposits in transit, July 31, $1,900.

5. Bank collected $1,300 note for Crane in July, plus interest $44, less fee $28. The collection has not been recorded by Crane, and no interest has been accrued.

6. Outstanding checks, July 31, $599.

A. Journalize the adjusting entries at July 31 on the books of Crane Video Company.