The following information pertains to Blue Spruce Corp. 1. 2. 3. 4. Cash balance per bank, July 31, $8,003. July bank service charge not recorded by the depositor $36. Cash balance per books, July 31. $8,024. Deposits in transit, July 31. $1,870. The bank collected $1,286 in July for Blue Spruce through electronic funds transfer. The collection has not been recorded by Blue Spruce. Outstanding checks, July 31, $599. 5. 6. 1. (List items that increase cash balance first. Reconcile cash balance per bank first.) Cash balance per books Pr Cash balance per bank statement Bank service charge Outstanding checks Adjusted cash balance per bank Collection of note receivable Deposits in transit Adjusted cash balance per books Blue Spruce Corp. ank Reconciliation Blue Spruce Corp. Bank Reconciliation $ : $ > > $ : > > > > $ Journalize the adjusting entries at July 31 on the books of Blue Spruce Corp. (Credit account titles are automatically indented when amount is entered. Do not indent manually.). Date Account Titles and Explanation Debit Credit July 31 (To record the collection of accounts receivable.) July 31 (To record the bank service charge.)