Sarah 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 $39,200 Add: Deposits in transit 8,624 Deduct: Outstanding checks (11,200) Balance per books $36,624 Month of July Results Per Bank Per Books Balance July 31 $48,440 $51,800 July deposits 25,200 32,536 July checks 22.400 17.360 July note collected (not included in July deposits) 8.400 July bank service charge 84 July NSF check from a customer, returned by the bank (recorded by bank as a charge 1.876 SARAH LANSBURY COMPANY Bank Reconciliation July 31