Pronghorn Lansbury Company deposits all receipts and makes all payments by check. The following information is available from the cash records.

June 30 Bank Reconciliation
Balance per bank		$15,400
Add: Deposits in transit		3,388
Deduct: Outstanding checks		(4,400	)
Balance per books		$14,388

Month of July Results
		Per Bank		Per Books
Balance July 31		$19,030		$20,350
July deposits		11,000		12,782
July checks		8,800		6,820
July note collected (not included in July deposits)		2,200
July bank service charge		33
July NSF check from a customer, returned by the bank (recorded by bank as a charge)		737

(a)

Prepare a bank reconciliation going from balance per bank and balance per book to correct cash balance.

PRONGHORN LANSBURY COMPANY Bank Reconciliation July 31
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