Karen 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 $25,200 Add: Deposits in transit 5,544 Deduct: Outstanding checks (7,200) Balance per books $23,544 Month of July Results Per Bank Per Books Balance July 31 $31,140 $33,300 July deposits 16,200 20,916 July checks 14,400 11,160 July note collected (not included in July deposits) 5,400 July bank service charge 54 July NSF check from a customer, returned by the bank (recorded by bank as a charge) 1,206 (a) Prepare a bank reconciliation going from balance per bank and balance per book to correct cash balance. Outstanding checks from the June reconciliation cleared the bank in July.