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. 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.
6. 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

MacBook Air

F2

20

F3

888

F4

F5

44

F7

F6

@

2

#

%

5

9

DII

F8

$