Instructions: Prepare a bank reconciliation for July.

Instructions: Prepare journal entries resulting from the bank reconciliation.

Angela 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 $7,000 Add: Deposits in transit 1,540 Deduct: Outstanding checks (2,000) Balance per books $6,540 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 Per Books $8,650 $9,250 5,000 5,810 4,000 3,100 1,000 15 335