The following information is for Carla Vista Company: 1. Cash balance per bank, July 31, $6,627. 2. July bank service charge not recorded by the depositor, $19. 3. The bank erroneously charged another companys $630 cheque against Carla Vistas account. 4. Cash balance per books, July 31, $7,906. 5. The bank charged Carla Vistas account $320 for a customers NSF cheque. 6. Deposits in transit, July 31, $1,980. 7. Carla Vista recorded a cash receipt for a cash sale from a customer as $32. The bank correctly recorded it as $23. 8. The bank collected a $1,130 note for Carla Vista in July, plus interest of $32, less a fee of $18. The collection has not been recorded by Carla Vista and no interest has been accrued. 9. Outstanding cheques, July 31, $535.

1. Prepare a bank reconciliation for July 31.

2. Journalize the adjusting entries for July 31 on the books of Carla Vista Company.