Cayemberg Company maintains a checking account at the Commerce Bank. At July 31, selected data from the ledger balance and the bank statement are shown below.

Cash in Bank

Per Books

Per Bank

Balance, July 1$17,963$17,163July receipts81,763July credits82,833July disbursements77,513July debits 75,119Balance, July 31$22,213$24,877

Analysis of the bank data reveals that the credits consist of $80,990 of July deposits and a credit memorandum of $1,843 for the collection of a $1,763 note plus interest revenue of $80. The July debits per bank consist of checks cleared $75,053 and a debit memorandum of $66 for printing additional company checks. You also discover the following errors involving July checks: (1) A check for $290.00 to a creditor on account that cleared the bank in July was journalized and posted as $920.00. (2) A salary check to an employee for $955 was recorded by the bank for $855. The June 30 bank reconciliation contained only two reconciling items: deposits in transit $7,363 and outstanding checks of $6,563.