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.

		Cash in Bank
		Per Books		Per Bank
Balance, July 1		$18,094		$16,294
July receipts		81,894
July credits				83,964
July disbursements		77,644
July debits				75,250
Balance, July 31		$22,344		$25,008

Analysis of the bank data reveals that the credits consist of $78,994 of July deposits and a credit memorandum of $4,970 for the collection of a $4,894 note plus interest revenue of $76. The July debits per bank consist of checks cleared $75,188 and a debit memorandum of $62 for printing additional company checks. You also discover the following errors involving July checks: (1) A check for $260.00 to a creditor on account that cleared the bank in July was journalized and posted as $620.00. (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 $8,494 and outstanding checksof $6,694.

Prepare a bank reconciliation at July 31, 2014. (List items that increase cash balance first. Reconcile cash balance per bank first.)