Nancy 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		$23,800
Add: Deposits in transit		5,236
Deduct: Outstanding checks		(6,800	)
Balance per books		$22,236

Month of July Results
		Per Bank		Per Books
Balance July 31		$29,410		$31,450
July deposits		15,300		19,754
July checks		13,600		10,540
July note collected (not included in July deposits)		5,100
July bank service charge		51
July NSF check from a customer, returned by the bank (recorded by bank as a charge)		1,139

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.

NANCY LANSBURY COMPANY Bank Reconciliation July 31
select an opening name for section one Outstanding checksNSF checkDeposits in transitBank service chargeBalance per bank statement, July 31Correct cash balance, July 31Collection of note					$enter a dollar amount
select between addition and deduction AddLess:	select a reconciling item Correct cash balance, July 31Bank service chargeBalance per bank statement, July 31Collection of noteDeposits in transitBalance per books, July 31NSF checkUnderstated check for supplies				enter a dollar amount
select between addition and deduction LessAdd:	select a reconciling item NSF checkOutstanding checksBalance per bank statement, July 31Collection of noteCorrect cash balance, July 31Understated check for suppliesBalance per books, July 31Bank service charge				enter a dollar amount
select a closing name for section one Correct cash balance, July 31Outstanding checksCollection of noteDeposits in transitBalance per books, July 31Balance per bank statement, July 31NSF checkBank service charge					$enter a total amount for section one
select an opening name for section two Balance per books, July 31Deposits in transitOutstanding checksCollection of noteBank service chargeNSF checkCorrect cash balance, July 31					$
select between addition and deduction LessAdd:	select a reconciling item NSF checkBank service chargeCollection of noteDeposits in transitCorrect cash balance, July 31Balance per books, July 31Outstanding checksBalance per bank statement, July 31				enter a dollar amount
select between addition and deduction LessAdd:
	select a reconciling item Deposits in transitNSF checkCorrect cash balance, July 31Collection of noteBalance per bank statement, July 31Bank service chargeBalance per books, July 31Outstanding checks		$enter a dollar amount
	select a reconciling item Correct cash balance, July 31Balance per books, July 31NSF checkBank service chargeBalance per bank statement, July 31Outstanding checksCollection of noteDeposits in transit		enter a dollar amount
					enter a subtotal of the two previous amounts
select a closing name for section two NSF checkCollection of noteDeposits in transitOutstanding checksBalance per books, July 31Bank service chargeBalance per bank statement, July 31Correct cash balance, July 31					$enter a total amount for section two

List of Accounts

Prepare the general journal entry to correct the Cash account. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount