Barbara Lansbury Company deposits all receipts and makes all payments by check. The following information is available from the cash records. June 30 Bank Reconciliation Balance per bank $12,600 Add: Deposits in transit 2,772 Deduct: Outstanding checks (3,600 ) Balance per books $11,772 Month of July Results Per Bank Per Books Balance July 31 July deposits July checks July note collected (not included in July deposits) July bank service charge July NSF check from a customer, returned by the bank (recorded by bank as a charge) $15,570 8,100 7,200 2,700 $16,650 10,458 5,580 27 603 BARBARA LANSBURY COMPANY Bank Reconciliation July 31 Balance per bank statement, July 31 $ 15570 Add Deposits in transit 4230 Less : Outstanding checks -1980 Correct cash balance, July 31 $ 17820 Balance per books, July 31 $ 16650 Add Correct cash balance, July 31 1800 Less V: Bank service charge $ -27 NSF check -603 1170 Correct cash balance, July 31 $ 17820