Blossom 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	$25,200
Add: Deposits in transit	5,544
Deduct: Outstanding checks	(7,200	)
Balance per books	$23,544

Month of July Results
Per Bank	Per Books
Balance July 31	$31,140	$33,300
July deposits	18,000	20,916
July checks	14,400	11,160
July note collected (not included in July deposits)	3,600
July bank service charge	54
July NSF check from a customer, returned by the bank (recorded by bank as a charge)	1,206

(a)

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Prepare a bank reconciliation going from balance per bank and balance per book to correct cash balance.

BLOSSOM LANSBURY COMPANY Bank Reconciliation July 31
Correct cash balance, July 31Balance per bank statement, July 31Deposits in transitNSF checkCollection of noteOutstanding checksBank service charge	$
AddLess:	Bank service chargeUnderstated check for suppliesBalance per books, July 31NSF checkCollection of noteBalance per bank statement, July 31Correct cash balance, July 31Deposits in transit
LessAdd:	Outstanding checksBank service chargeBalance per books, July 31NSF checkCollection of noteBalance per bank statement, July 31Correct cash balance, July 31Understated check for supplies
Bank service chargeNSF checkCorrect cash balance, July 31Deposits in transitOutstanding checksBalance per bank statement, July 31Balance per books, July 31Collection of note	$
Bank service chargeCollection of noteNSF checkCorrect cash balance, July 31Deposits in transitOutstanding checksBalance per books, July 31	$
LessAdd:	Bank service chargeOutstanding checksNSF checkDeposits in transitBalance per books, July 31Collection of noteCorrect cash balance, July 31Balance per bank statement, July 31
LessAdd:
NSF checkDeposits in transitOutstanding checksBalance per books, July 31Collection of noteBank service chargeCorrect cash balance, July 31Balance per bank statement, July 31	$
Collection of noteBank service chargeDeposits in transitBalance per books, July 31Outstanding checksBalance per bank statement, July 31NSF checkCorrect cash balance, July 31
Correct cash balance, July 31Balance per books, July 31Collection of noteOutstanding checksBank service chargeNSF checkBalance per bank statement, July 31Deposits in transit	$