The bank statement for Adcock Company indicates a balance of $830 on July 31. The cash balance per books had a balance of $390 on this date. The following information pertains to the bank transactions for the company.

1.		Deposit of $840, representing cash receipts of July 31, did not appear on the bank statement.
2.		Outstanding checks totaled $390.
3.		Bank service charges for June amounted to $30.
4.		The bank collected a note receivable for the company for $1,200 plus $48 interest revenue.
5.		A NSF check for $328 from a customer was returned with the statement.

Prepare a bank reconciliation for July 31.

ADCOCK COMPANY Bank Reconciliation July 31
Cash Balance Per BankDeposit in TransitOutstanding ChecksNSF CheckAdjusted Cash Balance Per BooksAccounts Payable ErrorCollection of Note and InterestBank Service ChargeAdjusted Cash Balance Per Bank				$
AddLess : Collection of Note and InterestOutstanding ChecksCash Balance Per BankAdjusted Cash Balance Per BankBank Service ChargeNSF CheckDeposit in TransitAdjusted Cash Balance Per BooksAccounts Payable Error
LessAdd : Deposit in TransitOutstanding ChecksCash Balance Per BankAdjusted Cash Balance Per BankAdjusted Cash Balance Per BooksNSF CheckCollection of Note and InterestAccounts Payable ErrorBank Service Charge
Cash Balance Per BankCollection of Note and InterestDeposit in TransitOutstanding ChecksAdjusted Cash Balance Per BooksAccounts Payable ErrorBank Service ChargeNSF CheckAdjusted Cash Balance Per Bank				$
Bank Service ChargeAdjusted Cash Balance Per BankOutstanding ChecksAdjusted Cash Balance Per BooksNSF CheckCash Balance Per BooksAccounts Payable ErrorDeposit in TransitCollection of Note and Interest				$
LessAdd : Bank Service ChargeOutstanding ChecksNSF CheckDeposit in TransitAdjusted Cash Balance Per BooksAccounts Payable ErrorAdjusted Cash Balance Per BankCollection of Note and InterestCash Balance Per Books
AddLess :
Deposit in Transit Adjusted Cash Balance Per Bank Adjusted Cash Balance Per Books Outstanding Checks Bank Service Charge NSF Check Accounts Payable Error Cash Balance Per Books Collection of Note and Interest		$
Accounts Payable Error Deposit in Transit Outstanding Checks Adjusted Cash Balance Per Books NSF Check Collection of Note and Interest Bank Service Charge Adjusted Cash Balance Per Bank Cash Balance Per Books
Collection of Note and InterestDeposit in TransitNSF CheckBank Service ChargeAdjusted Cash Balance Per BankAdjusted Cash Balance Per BooksCash Balance Per BooksOutstanding ChecksAccounts Payable Error				$

Prepare any adjusting entries necessary as a result of the bank reconciliation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
July. 31
	(To record collection of note receivable and interest by the bank)
31
	(To record NSF check)
31