The following information is for Brian's Logistics Company: 1. Cash balance per bank, July 31, $7,900. 2. July bank service charge not recorded by the depositor, $34. 3. Cash balance per books, July 31, $7,900. 4. Deposits in transit, July 31, $1,300. 5. 6. Bank collected $550 note for Brian's in July, plus interest $40, less fee $26. The collection has not been recorded by Brian's, and no interest has been accrued. Outstanding cheques, July 31, $770. Prepare a bank reconciliation at July 31. (List items that increase balance as per bank & books first.) BRIAN'S LOGISTICS COMPANY Bank Reconciliation > +A $ +A $ +A $ GA +A $ ^ Journalize the entries required by the reconciliation at July 31 on the books of Brian's Logistics 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. List all debit entries before credit entries.) Date Account Titles and Explanation July 31 Debit Credit July 31 (To record bank service charge expense.) (To record collection of note receivable.)