On July 31, 2025. Pharoah Company had a cash balance per books of \$6.265.00. The statement from Dakota State Bank on that date showed a balance of $7,815.80. 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 $1,645.00 from a customer for Pharoah Company through electronic funds transfer. 3. The July 31 receipts of $1,322.30 were not included in the bank deposits for July. These receipts were deposited by the compary in a night deposit vault on July 31. 4. Company check No. 2480 issued to L. Taylor, a creditor, for $364,00 that cleared the bank in July was incorrectly entered in the cash payments journal on July 10 for $346.00. 5. Checks outstanding on July 31 totaled $1,967.10 6. On July 31 , the bank statement showed an NSF charge of $700.00 for a check received by the company from W. Krueger, a customer, on account. PHAROAHCOMPANY Bank Reconciliation