*Problem 7-5A (Part Level Submission) Rodriguez Company maintains a checking account at the Imura Bank. At July 31, selected data from the ledger balance and the bank statement are shown below. $16,293 Balance, July 1 July receipts July credits July disbursements July debits Balance, July 31 Cash in Bank Per Books Per Bank $18,093 81,893 83,963 77,643 75,249 $22,343 $25,007 Analysis of the bank data reveals that the credits consist of $78,995 of July deposits and a credit memorandum of $4,968 for the collection of a $4,893 note plus interest revenue of $75. The July debits per bank consist of checks cleared $75,188 and a debit memorandum of $61 for printing additional company checks. You also discover the following errors involving July checks: (1) A check for $360.00 to a creditor on account that cleared the bank in July was journalized and posted as $630.00. (2) A salary check to an employee for $655 was recorded by the bank for $555. The June 30 bank reconciliation contained only two reconciling items: deposits in transit $8,493 and outstanding checks of $6,693. *(a) Prepare a bank reconciliation at July 31, 2015. (List items that increase cash balance first.) RODRIGUEZ COMPANY Bank Reconciliation July 31, 2015