Cash balance per bank, July $31,$$$7,393.$

July bank service charge not recorded by the depositor $$34.$

The bank erroneously charged another company's $$730$ check against Pharoah' account.

Cash balance per books, July $31,$$$8,814.$

The bank charged Pharoah account $$380$ for a customer's NSF check.

Deposits in transit, July $31,$$$2,260.$

Pharoah recorded a cash receipt from a customer for rent revenue as $$31.$ The bank correctly recorded it at $$13.$

Bank collected $$1,326$ from a customer's note receivable for Pharoah in July through electronic funds transfer. The collection has not been recorded by Pharoah.

Outstanding checks, July $31,$$$675.$

$($a$)$

Prepare a bank reconciliation for July $31.($List items that increase balance as per bank & books first.$)$

PHAROAH VIDEO COMPANY Bank Reconciliation

Cash balance per bank statement