On July $31,2022,$ Concord Company had a cash balance per books of $$6,015\mathrm{.}60.$ The statement from Dakota State Bank on that date showed a balance of $$7,783\mathrm{.}90.$ A comparison of the bank statement with the Cash account revealed the following facts.

The bank service charge for July was $$25.$

The bank collected $$1,790\mathrm{.}00$ for Keeds Company through electronic funds transfer.

The July $31$ receipts of $$1,225\mathrm{.}00$ were not included in the bank deposits for July. These receipts were deposited by the company in a night deposit vault on July $31.$

Company check No$.2480$ issued to L$.$ Taylor, a creditor, for $$371$ that cleared the bank in July was incorrectly entered as a cash payment on July $10$ for $$317.$

Checks outstanding on July $31$ totaled $$1,860\mathrm{.}30.$

On July $31,$ the bank statement showed an NSF charge of $$578\mathrm{.}00$ for a check received by the company from W$.$ Krueger, a customer, on account.

$($a$)$

Prepare the bank reconciliation as of July $31.($List items that increase cash balance first. Round answers to $2$ decimal places, e$.$g$.,1,245\mathrm{.}25.)$