Lisa Lansbury company deposited all receipts and make all payment by check. The following information is available from cash records.

June 30 bank reconciliation

Balance per bank $22400

Add Deposit in transit $4928

Deduct outstanding checks (6400)

20928

Month of July result. Per Bank Per Cash

Balance July 31 $27680 $29600

July deposit 14400 18952

July Checks 12800 9900

July Note collected 4800

July bank service charge 48

July NSF check from a customer returned by the bank

(recorded by bank as a charge) 1072

Prepare bank reconciliation going from balance per bank and balance per book to correct cash balance