The following information is for Ivanhoe Company:

1.		Cash balance per bank, July 31, $7,658.
2.		July bank service charge not recorded by the depositor, $22.
3.		The bank erroneously charged another companys $730 cheque against Ivanhoes account.
4.		Cash balance per books, July 31, $9,135.
5.		The bank charged Ivanhoes account $360 for a customers NSF cheque.
6.		Deposits in transit, July 31, $2,290.
7.		Ivanhoe 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 $1,300 note for Ivanhoe in July, plus interest of $37, less a fee of $21. The collection has not been recorded by Ivanhoe and no interest has been accrued.
9.		Outstanding cheques, July 31, $618.

Journalize the adjusting entries for July 31 on the books of Ivanhoe 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.)

No.	Account Titles and Explanation	Debit	Credit
July 31	enter an account title to record the bank service charge, correct deposit error and NSF cheque	enter a debit amount	enter a credit amount
	enter an account title to record the bank service charge, correct deposit error and NSF cheque	enter a debit amount	enter a credit amount
	enter an account title to record the bank service charge, correct deposit error and NSF cheque	enter a debit amount	enter a credit amount
	enter an account title to record the bank service charge, correct deposit error and NSF cheque	enter a debit amount	enter a credit amount
	(To record the bank service charge, correct deposit error and NSF cheque)
July 31	enter an account title to record the collection of the note	enter a debit amount	enter a credit amount
	enter an account title to record the collection of the note	enter a debit amount	enter a credit amount
	enter an account title to record the collection of the note	enter a debit amount	enter a credit amount
	(To record the collection of the note)

Prepare a benk reconciliation for July 31 (List items that increase balance as per bank & books first.) IVANHOE COMPANY Bank Reconciliation July 31 $ LA $ $