The following information pertains to Blossom Company.

1.		Cash balance per bank, July 31, $7,888.
2.		July bank service charge not recorded by the depositor $51.
3.		Cash balance per books, July 31, $7,924.
4.		Deposits in transit, July 31, $3,260.
5.		$2,576 collected for Blossom Company in July by the bank through electronic funds transfer. The collection has not been recorded by Blossom Company.
6.		Outstanding checks, July 31, $699.

Prepare a bank reconciliation at July 31, 2017. (List items that increase balance as per bank & books first.)

Journalize the adjusting entries at July 31 on the books of Blossom Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)