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The following information is for Sunland Video Company: 1. Cash balance per bank, July 31, $7,100. 2. July bank service charge not recorded by the

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The following information is for Sunland Video Company: 1. Cash balance per bank, July 31, $7,100. 2. July bank service charge not recorded by the depositor, $20. 3. Cash balance per books, July 31, $7,110. 4. Deposits in transit, July 31, $1,100. 5. Bank collected $600 note for Sunland in July, plus interest $40, less fee $30. The collection has not been recorded by Sunland, 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.)

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