The following information is for Ivanhoe Video Company: 1. 2 3 Cash balance per bank, July 31, 57,140. July bank service charge not recorded by the depositor. $44 Cash balance per books, July 31, 57.380. Deposits in transit, July 31. $1310 Bark collected $600 note for Ivanhoe in July,plus interest $35, less fee $21. The collection has not been recorded by Ivanhoe, and no interest has been accrued. Outstanding cheques, July 31, $500 5. 6. IVANHOE VIDEO COMPANY Bank Reconciliation July 31 $ 7,140 Cash balance per bank statement 1,310 Add : Deposits in transit 8,450 500 Less Outstanding cheques $ 7.950 Adjusted cash balance per bank 7,380 Cash balance per books Add $ 614 Collection of note receivable 0 Collection of interest revenue 614 7994 Add Cash balance per books $ Adjusted cash balance per books List of Accounts Journalize the adjusting entries at July 31. on the books of Ivanhoe 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 for the amounts.) Debit Credit No. Account Titles and Explanation July 31 (To record the bank service charge) July 31 (To record the collection of the note)