On July 31, 2022,Blue SpruceCompany had a cash balance per books of $6,340.00. The statement from Dakota State Bank on that date showed a balance of $7,890.80. A comparison of the bank statement with the Cash account revealed the following facts.

1.The bank service charge for July was $21.00.2.The bank collected $1,720.00forBlue Sprucethrough electronic funds transfer.3.The July 31 cash receipts of $1,397.30were not included in the bank statement 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 $374.00that cleared the bank in July was incorrectly recorded as a cash payment on July 10 for $347.00.5.Checks outstanding on July 31 totaled $2,051.10.6.On July 31, the bank statement showed an NSF charge of $775.00for a check received by the company from W. Krueger, a customer, on account.

Prepare the bank reconciliation as of July 31