Bank Reconciliation July 31 Cash balance per bank statement $ Add : Deposits in transit Reconciled cash balance per bank $ 9,368 \begin{tabular}{r} 9.368 \\ \hline \end{tabular} $8.821 Cash balance per books The following information is for Sunland Ltd. in July: 1. Cash balance per bank, July 31,$9,737 2. Cash balance per books, July 31,$8,821 3. Bank service charge, $37 4. Deposits in transit, $1,787 5. Electronic receipts from customers in payment of their accounts, $1,160, not previously recorded by the company 6. Outstanding cheques, $2,156 7. EFT payment of $660 for utilities, not previously recorded by the company 8. Cheque #373 was correctly written in the amount of $808 but was incorrectly recorded by the company's bookkeeper as $892. The cheque was written to buy supplies. Prepare any journal entries required from the reconciliation. (List all debit entries before credit entries. Credit occount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) 31 Accounts Receivable Cash (To record EFT deposits) 31 Supplies cash (To record bank service charge) 31 (To record EFT payments for utilities)