On July $31,$ Carla Vista Ltd$.$ had a cash balance of $$13,340$ in its general ledger. The bank statement from the Caisse Populaire on that

date showed a balance of $$23,074.$ A comparison of the bank statement with the Cash account revealed the following:

The bank statement included service charges and debit and credit card processing fees of $$166.$

The bank statement included electronic collections from customers on account totalling $$5,810.$ Carla Vista had not recorded

the EFT.

A deposit of $$3,380$ made by another company was incorrectly added to Carla Vista's account by the Caisse Populaire.

Salaries of $$4,260$ were paid electronically during the month. The company has already recorded these.

Cheques outstanding on June $30$ totalled $$2,960.$ Of these, $$2,250$ worth cleared the bank in July. All cheques written in July

cleared the bank in July.

$($a$)$

Prepare the bank reconciliation at July $31.($List items that increase balance as per bank & books first.$)$