Indigo 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 Add: Deposits in transit Deduct: Outstanding checks Balance per books $36,400 8,008 (10,400 ) $34,008 Month of July Results 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) Per Bank $44,980 26,000 20,800 5,200 78 1,742 Per Books $48,100 30,212 16,120