1. Deposit of $840, representing cash receipts of July 31 , did not appear on the bank statement. 2. Outstanding checks totaled $390. 3. Bank service charges for July amounted to $30. 4. The bank collected a note recelvable for the company for $1,200 plus $48 interest revenue. 5. A NSF check for $328 from a customer was returned with the statement. (a) Your answer is correct. Prepare a bank reconciliation for July 31. (List items that increase belance as per bank \& books first) Indicate any adjustments necessary as a result of the bank reconciliation. July 31 Increase: Decrease: Increase: (To record collection of note receivable and interest by the bank) 31 Increase: Decrease: (To record NSF check) 31 Increase: Decrease: (To record bank service charge)