On August 31, 2014, Claresview Company had a cash balance per its books of $27,270. The bank statement on that date showed a balance of $16,760. A comparison of the bank statement with the Cash account revealed the following:

1.		The August 31 deposit of $17,210 was not included on the August bank statement.
2.		The bank statement shows that Claresview received EFT deposits from customers on account totalling $2,070 in August. Claresview has not recorded any of these amounts.
3.		Cheque #673 for $1,220 was outstanding on July 31. It did not clear the bank account in August. All of the cheques written in August have cleared the bank by August 31, except for cheque #710 for $2,340, and #712 for $2,120.
4.		The bank statement showed on August 29 an NSF charge of $1,014 for a cheque issued by R. Dubai, a customer, in payment of their account. This amount included a $8 service charge by Claresviews bank.
5.		Bank service charges of $27 were included on the August statement.
6.		The bank recorded cheque #705 for $201 as $210. The cheque had been issued to pay for freight out on a sale. Claresview had correctly recorded the cheque.

Prepare a bank reconciliation at August 31. (List items that increase balance as per bank & books first.) CLARESVIEW COMPANY Bank Reconciliation August 31, 2014 CLARESVIEW COMPANY Bank Reconciliation August 31, 2014 EFT deposits of Accounts Payable EFT deposits of Accounts Receivable Outstanding Cheque # 710 Adjusted cash balance per bank Outstanding Cheque # 712 Deposits in transit Outstanding Cheque # 673 Bank service charge Error Cheque# 705 NSF cheque Error Cheque# 710 Cash balance per bank statement