On July 31, Tony Ltd. had a cash balance of $ 17,070 in its general ledger. The bank statement from the Caisse Populaire on that date showed a balance of $ 28,688. 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 $ 152.
2.		The bank statement included electronic collections from customers on account totalling $ 6,910. Tony had not recorded the EFT.
3.		A deposit of $ 4,090 made by another company was incorrectly added to Tonys account by the Caisse Populaire.
4.		Salaries of $ 5,540 were paid electronically during the month. The company has already recorded these.
5.		Cheques outstanding on June 30 totalled $ 3,620. Of these, $ 2,850 worth cleared the bank in July. All cheques written in July cleared the bank in July.

Prepare the bank reconciliation at July 31.