SarahLansbury 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 transit8,624

Deduct: Outstanding checks(11,200

)

Balance per books$36,624

Month of July Results

Per Bank

Per Books

Balance July 31$48,440$51,800July deposits25,20032,536July checks22,40017,360July note collected (not included in July deposits)8,400July bank service charge84July NSF check from a customer, returned by the bank (recorded by bank as a charge)1,876

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