Carlos Tohn Company operates four bowling alleys. The business just received the July 31,2020 , bank statement from City National Bank which is as follows: Statement shows an ending balance of $791. Listed on the statement are an EFT rent collection of $392, a service charge of $7, and a NSF check totaling $63, and $27 charge for printed checks. In reviewing the cash records, the business identified outstanding checks totaling $463, and a deposit in transit of $1,767. During October, the business recorded a debit to Salaries Expense for $275, and while crediting Cash in the amount of $31. The business's Cash account shows an July 31 balance of $2,044. Prepare the bank reconciliation at July 31. ADD: LESS