Margaret 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		$19,600
Add: Deposits in transit		4,312
Deduct: Outstanding checks		(5,600	)
Balance per books		$18,312

Month of July Results
		Per Bank		Per Books
Balance July 31		$24,220		$25,900
July deposits		12,600		16,268
July checks		11,200		8,680
July note collected (not included in July deposits)		4,200
July bank service charge		42
July NSF check from a customer, returned by the bank (recorded by bank as a charge)		938

(a)

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