The following information pertains to Carla Vista Company. 1. Cash balance per bank, July 31, $10,440. 2. July bank service charge not recorded by the depositor $60. 3. Cash balance per books, July 31, $10,560. 4. Deposits in transit, July 31, $4,260. 5. $2,400 collected for Carla Vista Company in July by the bank through electronic funds transfer. The accounts receivable collection has not been recorded by Carla Vista Company. 6. Outstanding checks, July 31, $1,800.

Prepare a bank reconciliation at July 31, 2022.

Journalize the adjusting entries at July 31 on the books of Carla Vista Company.