On July 31, 2022, Kingbird Company had a cash balance per books of $ 6,240. 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.
2.		The bank collected $ 1,620.00 for Kingbird 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 that cleared the bank in July was incorrectly entered in the cash payments record on July 10 for $ 345.
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.

Current Attempt in Progress On July 31, 2022, Kingbird Company had a cash balance per books of $ 6,240. 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. 2 The bank collected $ 1,620.00 for Kingbird 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 that cleared the bank in July was incorrectly entered in the cash payments record on July 10 for $345. 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. Prepare the bank reconciliation as of July 31. (List items that increase balance as per bank & books first.) KINGBIRD COMPANY Bank Reconciliation July 31, 2022 > > > > > > LESS Adjusted cash balance per bank NSF check Error in recording check No. 2480 Bank service charge Outstanding checks Cash balance per bank statement Electronic funds transfer received Deposits in transit