Sheffield 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		$36,400
Add: Deposits in transit		8,008
Deduct: Outstanding checks		(10,400	)
Balance per books		$34,008

Month of July Results
		Per Bank		Per Books
Balance July 31		$44,980		$48,100
July deposits		26,000		30,212
July checks		20,800		16,120
July note collected (not included in July deposits)		5,200
July bank service charge		78
July NSF check from a customer, returned by the bank (recorded by bank as a charge)		1,742

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

Prepare the general journal entry to correct the Cash account.

SHEFFIELD LANSBURY COMPANY Bank Reconciliation July 31 O