On October 31, 2021, the bank statement for the checking account of Blockwood Video shows a balance of $12,976, while the companys records show a balance of $12,351. Information that might be useful in preparing a bank reconciliation is as follows:

1. Outstanding checks are $1,250.
2. The October 31 cash receipts of $805 are not deposited in the bank until November 2.
3. One check written in payment of utilities for $141 is correctly recorded by the bank but is recorded by Blockwood as a disbursement of $411.
4. In accordance with prior authorization, the bank withdraws $554 directly from the checking account as payment on a note payable. The interest portion of that payment is $54 and the principal portion is $500. Blockwood has not recorded the direct withdrawal.
5. Bank service fees of $28 are listed on the bank statement.
6. A deposit of $571 is recorded by the bank on October 13, but it did not belong to Blockwood. The deposit should have been made to the checking account of Hollybuster Video, a separate company.
7. The bank statement includes a charge of $79 for an NSF check. The check is returned with the bank statement, and the company will seek payment from the customer.
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Record the amounts that increase cash. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Journal entry worksheet