On July 31, 2014, Redeker Company had a cash balance per books of $6,427. The statement from Nashota State Bank on that date showed a balance of $7,977.80. A comparison of the bank statement with the Cash account revealed the following facts.

1.	The bank service charge for July was $17.
2.	The bank collected a note receivable of $1,691 for Redeker Company on July 15, plus $38 of interest. The bank made a $18 charge for the collection. Redeker has not accrued any interest on the note.
3.	The July 31 receipts of $1,392.30 were not included in the bank deposits for July. These receipts were deposited by the company in a night deposit vault on July 31.
4.	Company check No. 2480 issued to T. Laird, a creditor, for $364.00 that cleared the bank in July was incorrectly entered in the cash payments journal on July 10 for $346.00.
5.	Checks outstanding on July 31 totaled $2,033.10.
6.	On July 31, the bank statement showed an NSF charge of $766 for a check received by the company from K. Wagner, a customer, on account.

(a)Prepare the bank reconciliation as of July 31.

REDEKER COMPANY Bank Reconciliation July 31, 2014
Outstanding checksError in recording checkBank service chargeDeposits in transitCollection of note receivableAdjusted cash balance per bankNSF checkCash balance per bank statementAdjusted cash balance per books	$
Add:	Cash balance per bank statementError in recording checkOutstanding checksDeposits in transitCollection of note receivableNSF checkAdjusted cash balance per bankBank service chargeAdjusted cash balance per books
Less:	Outstanding checksAdjusted cash balance per bankBank service chargeAdjusted cash balance per booksDeposits in transitNSF checkError in recording checkCollection of note receivableCash balance per bank statement
Error in recording checkNSF checkDeposits in transitBank service chargeOutstanding checksCollection of note receivableCash balance per bank statementAdjusted cash balance per bankAdjusted cash balance per books	$
Deposits in transitOutstanding checksAdjusted cash balance per booksAdjusted cash balance per bankError in recording checkCash balance per booksCollection of note receivableNSF checkBank service charge	$
Add:	Bank service chargeAdjusted cash balance per bankOutstanding checksCash balance per booksDeposits in transitAdjusted cash balance per booksNSF checkCollection of note receivableError in recording check
Less:	Deposits in transitCash balance per booksBank service chargeError in recording checkAdjusted cash balance per bankOutstanding checksCollection of note receivableAdjusted cash balance per booksNSF check	$
Error in recording checkAdjusted cash balance per booksAdjusted cash balance per bankDeposits in transitOutstanding checksBank service chargeCollection of note receivableNSF checkCash balance per books
Cash balance per booksDeposits in transitBank service chargeOutstanding checksAdjusted cash balance per booksCollection of note receivableNSF checkAdjusted cash balance per bankError in recording check
Adjusted cash balance per bankDeposits in transitCollection of note receivableOutstanding checksNSF checkError in recording checkBank service chargeAdjusted cash balance per booksCash balance per books	$