On July 31, 2019, Blossom Company had a cash balance per books of $6,240.00. The statement from Dakota State Bank on that date showed a balance of $7,790.80. A comparison of the bank statement with the Cash account revealed the following facts.

1.		The bank service charge for July was $24.00.
2.		The bank collected $1,620 for Blossom Company through electronic funds transfer.
3.		The July 31 receipts of $1,294.30 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 L. Taylor, a creditor, for $354.00 that cleared the bank in July was incorrectly entered as a cash payment on July 10 for $345.00.
5.		Checks outstanding on July 31 totaled $1,933.10.
6.		On July 31, the bank statement showed an NSF charge of $675.00 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 balance as per bank & books first. Round answers to 2 decimal places, eg. 52.75) BLOSSOM COMPANY Bank Reconciliation