On July 31, 2021, Bruce Company had a cash balance per books of $21,480. The bank statement from Citi Bank on that date showed a balance of $33,050. A comparison of the bank statement with the Cash account revealed the following facts. (i) Deposits in transit amounted to $8,250. (ii) The bank services charges for July were $150. (iii) A customer payment for a $2,250 receivable was collected by the bank but not yet recorded by Bruce Company. (iv) On July 31, the bank statement listed $20 interest earned on Bruce Company's checking account for the month of July. Bruce had not yet recorded this revenue. (v) Outstanding checks as of July 31 totaled $18,300. (vi) Bank debit memorandum for $600 NSF (not sufficient funds) check from Ken Chan, a customer. Required: Prepare a bank reconciliation statement for Bruce Company at July 31, 2021