The following information is for Crane Video Company:

1.		Cash balance per bank, July 31, $7,900.
2.		July bank service charge not recorded by the depositor, $44.
3.		Cash balance per books, July 31, $7,800.
4.		Deposits in transit, July 31, $1,000.
5.		Bank collected $630 note for Crane in July, plus interest $40, less fee $26. The collection has not been recorded by Crane, and no interest has been accrued.
6.		Outstanding cheques, July 31, $500.

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 Crane Video 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 0 for the amounts.)