On July $31,2027,$ Sheridan Company had a cash balance per books of $$6,265.$ The statement from Dakota State Bank on that date showed a balance of $$7,815\mathrm{.}80.$ A comparison of the bank statement with the Cash account revealed the following facts.

The bank service charge for July was $$21.$

The bank collected $$1,645$ for Sheridan Company through electronic funds transfer.

The July $31$ cash receipts of $$1,322\mathrm{.}30$ were not included in the bank statement 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 $$364$ that cleared the bank in July was incorrectly recorded as a cash payment on July $10$ for $$346.$

Checks outstanding on July $31$ totaled $$1,967\mathrm{.}10.$

On July $31,$ the bank statement showed an NSF charge of $$700$ 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 balance as per bank & books first. Reconcile the bank balance first and then the book balance$)$