The following information is available to reconcile Branch Company's book balance of cash with its bank statement cash balance as of July 31:

a) On July 31, the company's Cash account has a $25,156 debit balance, but its July bank statement shows a $26,320 cash balance.

b) Check number 3031 for $1,030, check number 3065 for $291, and check number 3069 for $1,798 are outstanding checks as of July 31.

c) Check number 3056 for July rent expense was correctly writting and drawn for $ 1,230 but was erroneously entered in the accounting records as $1,220.

d) The July bank statement shows the bank collected $5,500 cash on a note for Branch. Branch had not recorded this event before receiving the statement.

e) The bank statement shows a $805 NSF check. The check had been received from a costumer. Evan Shaw. Branch has not yet recorded this check as NSF.

f) The July statement shows a $8 bank service charge. It has not yet been recorded in miscellaneous expenses because no previous notification had been received.

g) Brach's July 31 daily cash receipts of a $6,632 were placed in the bank's night depositary on that date but do not appear on the July 31 bank statement

REQUIREMENTS:

Reconcile the bank account for the month ending October 31,2025

BANK STATEMENT

BANK STATEMENT ENDING BALANCE:

ADJUSTED BALANCE:

COMPANY'S G/L CASH BALANCE

BALANCE PER BOOKS

ADJUSTED BALANCE:

REQUIREMENTS: Make the required journal entries for the reconcilation