31. The balance in the checking account of York Company as of July 31 is $5,852.16. The bank statement shows an ending balance of $4,870.00. The following information is discovered by comparing checks deposited and written and noting service charges and other debit and credit memos shown on the bank statement. Deposits in transit: 7/23 7/27 $220.00 615.00 Outstanding checks: No. 530 No. 531 No. 532 $120.00 36.00 278.30 Unrecorded ATM withdrawal: 7/30 $540.00 Bank service charge $ 42.00 Recorded in checkbook as $83.82, but was written for $83.28, Error on check no. 954 and cleared the bank correctly. Required: Prepare a bank reconciliation as of July 31