2.	Record the necessary cash adjustments.

The cash records and bank statement for the month of July for Glover Incorporated are shown below. GLOVER INCORPORATED Cash Account Records July 1, 2015, to July 31, 2015 Cash Balance Cash Balance Checks July 31, 2015 July 1, 2015 Deposits $6,710 $8120 $7760 $7,070 Checks Deposits Date No. Date Desc Amount Desc. Amount 77 531 Rent 1,400 2,460 7/9 Sales 1,860 7/21 Sales 3,040 7/12 532 Salaries 2,500 7/31 Sales 2,620 7/19 533 Equipment 7/22 534 Utilities 800 7/30 535 Advertising 1,200 8120 7760