On July 31, 2020, Waterway Company had a cash balance per books of $6,052.00. The statement from Dakota State Bank on that date showed a balance of $7,775.70. A comparison of the bank statement with the Cash account revealed the following facts.

1.		The bank service charge for July was $25.
2.		The bank collected $1,750 for Keeds Company through electronic funds transfer.
3.		The July 31 receipts of $1,232.50 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 $382 that cleared the bank in July was incorrectly entered as a cash payment on July 10 for $328.
5.		Checks outstanding on July 31 totaled $1,861.20.
6.		On July 31, the bank statement showed an NSF charge of $576 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., 1,245.25)