Prepare a bank reconciliation at July 31. (List items that increase balance as per bank & books first.) Cash balance per bank statement Add Collection of interest revenue Less : Bank service charge Adjusted cash balance per bank Adjusted cash balance per books Add : List of Accounts CARLA VISTA VIDEO COMPANY Bank Reconciliation July 31 $ 7900 564 8464 34 $ 8430 $ $ Journalize the adjusting entries at July 31 on the books of Carla Vista Video Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) No. Account Titles and Explanation July 31 July 31 (To record the bank service charge) (To record the collection of the note) List of Accounts Debit Credit