The following information is for Ivanhoe Video Company: 1. Cash balance per bank, July 31, $7,140. 2. July bank service charge not recorded by the depositor, $44. 3. Cash balance per books, July 31, $7,380. 4. Deposits in transit, July 31, $1,310. 5. Bank 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. 6. Outstanding cheques, July 31, $500. Prepare a bank reconciliation at July 31. (List items that increase balance as per bank & books first.) IVANHOE VIDEO COMPANY Bank Reconciliation July 31 $ $ $ 8 $ 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 0 for the amounts.) No. Account Titles and Explanation Debit Credit July 31 (To record the bank service charge) July 31 (To record the collection of the note)