The following information is available for Park Valley Spa for July Year 1.

BANK STATEMENT
STATE BANK
BOLTA VISTA, NV 10001
Park Valley Spa 10 Main Street Bolta Vista, NV 10001				Account number 12-4567 July 31, Year 1
Beginning balance 6/30/Year 1				$ 9,240
Total deposits and other credits				29,804
Total checks and other debits				22,518
Ending balance 7/31/Year 1				16,526

Checks and Debits		Deposits and Credits
Check Number	Amount	Date	Amount
2350	$ 3,770	July 1	$ 1,105
2351	1,649	July 10	6,496
2352	8,003	July 15	4,932
2354	1,398	July 21	6,177
2355	6,188	July 26	5,963
2357	1,495	July 30	2,084
DM	15	CM	3,047

The following is a list of checks and deposits recorded on the books of the Park Valley Spa for July Year 1.

Date	Check Number	Amount of Check	Date	Amount of Deposit
July 2	2351	$ 1,649	July 8	$ 6,496
July 4	2352	8,003	July 14	4,932
July 10	2353	2,890	July 21	6,177
July 10	2354	1,398	July 26	5,963
July 15	2355	6,188	July 29	2,084
July 20	2356	73	July 30	3,547
July 22	2357	1,495

Other Information

Check number 2350 was outstanding from June.

The credit memo was for collection of notes receivable.

All checks were paid at the correct amount.

The debit memo was for printed checks.

The June 30 bank reconciliation showed a deposit in transit of $1,105.

The unadjusted Cash account balance at July 31 was $14,078.

Required a. Prepare the bank reconciliation for Park Valley Spa at the end of July. b. Record in general journal form any necessary entries to the Cash account to adjust it to the true cash balance.