10-8 The following information pertains to Worthy Tours: 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, $1,500. 5. Bank collected $800 note for Worthy in July, plus interest $36, less collection fee $20. The collection has not been recorded by Worthy, and no interest has been accrued. 6. Outstanding checks, July 31, $691. Instructions (a) Prepare a bank reconciliation at July 31. (b) Journalize the adjusting entries at July 31 on the books of Worthy Tours