On July 31, Ivanhoe Ltd. had a cash balance of $17,850 in its general ledger. The bank statement from the Caisse Populaire on that date showed a balance of $30,032. A comparison of the bank statement with the Cash account revealed the following:

1.		The bank statement included service charges and debit and credit card processing fees of $158.
2.		The bank statement included electronic collections from customers on account totalling $7,240. Ivanhoe had not recorded the EFT.
3.		A deposit of $4,270 made by another company was incorrectly added to Ivanhoes account by the Caisse Populaire.
4.		Salaries of $5,780 were paid electronically during the month. The company has already recorded these.
5.		Cheques outstanding on June 30 totalled $3,800. Of these, $2,970 worth cleared the bank in July. All cheques written in July cleared the bank in July.

(a)

Prepare the bank reconciliation at July 31. (List items that increase balance as per bank & books first.)