The following information is for Blossom Company: 1. 2. 3. 4. 5. 6. 7. 8. Cash balance per bank, July 31, $8,836. July bank service charge not recorded by the depositor, $28. The bank erroneously charged another company's $840 cheque against Blossom's account. Cash balance per books, July 31, $10,541. The bank charged Blossom's account $420 for a customer's NSF cheque. Deposits in transit, July 31, $2,640. Blossom recorded a cash receipt from a cash sale from a customer as $32. The bank correctly recorded it as $23. The bank collected a $1,500 note for Blossom in July, plus interest of $43, less a fee of $24. The collection has not been recorded by Blossom and no interest has been accrued. Outstanding cheques, July 31, $713. 9. Prepare a bank reconciliation at July 31. (List items that increase balance as per bank & books first.) Journalize the adjusting entries at July 31 on the books of Blossom Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) No. Account Titles and Explanation Debit Credit July 31 (To record the bank service charge, correct deposit error and NSF cheque) July 31 (To record the collection of the note)