Bank Reconciliation Practice The following information pertains to Two Guys Video Company. 1. Cash balance per bank, July 31, $7,363. 2. July bank service charge not recorded by the depositor $22. 3. The bank erroneously charged another company's $700 check against Two Guys account. 4. Cash balance per books, July 31, $8,784. 5. The bank charged Two Guys account $350 for a customer's NSF check. 6. Deposits in transit, July 31, $2,200. 7. Two Guys recorded a cash receipt from a customer as $32. The bank correctly recorded it at $23. 8. Bank collected a $1,250 note for Two Guys in July, plus interest $36, less fee $20. The collection has not been recorded by Two Guys and no interest has been accrued. 9. Outstanding checks, July 31, $594. Instructions: (a) Prepare a bank reconciliation for July 31. Bank Book (b) Journalize the adjusting entries for July 31 on the books of Two Guys Video Company