1. Cash balance per bank, July 31,$7,463. 2. July bank service charge not recorded by the depositor $33. 3. Cash balance per books, July 31,$7,484. 4. Deposits in transit, July 31,$1,600. 5. Bank collected $1,000 note for Crane in July, plus interest $41, less fee $25. The collection has not been recorded by Crane, and no interest has been accrued. 6. Outstanding checks, July 31,$596. No. Account Titles and Explanation Debit July 31 (To record the collection of the note.) July 31 (To record the bank service charge.)