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. (List items that increase balance as per bank & books first.)

CARLA VISTA COMPANY Bank Reconciliation Choose the accounting period For the Month Ended July 31, 2022July 31, 2022For the Year Ended July 31, 2022
Select an opening section 1 name Electronic funds transfer receivedBank service chargeDeposits in transitAdjusted cash balance per bankCash balance per bank statementOutstanding checks			$Enter a dollar amount
Select between addition and deduction AddLess:	Select a reconciling item Bank service chargeElectronic funds transfer receivedDeposits in transitAdjusted cash balance per bankCash balance per bank statementOutstanding checks		Enter a dollar amount
			Enter a subtotal of the two previous amounts
Select between addition and deduction LessAdd:	Select a reconciling item Electronic funds transfer receivedCash balance per bank statementBank service chargeOutstanding checksAdjusted cash balance per bankDeposits in transit		Enter a dollar amount
Select a closing section 1 name Cash balance per bank statementOutstanding checksBank service chargeElectronic funds transfer receivedAdjusted cash balance per bankDeposits in transit			$Enter a total amount for section one
Select an opening section 2 name Cash balance per booksOutstanding checksElectronic funds transfer receivedBank service chargeDeposits in transitAdjusted cash balance per books			$Enter a dollar amount
Select between addition and deduction AddLess:	Select a reconciling item Electronic funds transfer receivedOutstanding checksDeposits in transitBank service chargeCash balance per booksAdjusted cash balance per books		Enter a dollar amount
			Enter a subtotal of the two previous amounts
Select between addition and deduction AddLess:	Select a reconciling item Outstanding checksAdjusted cash balance per booksElectronic funds transfer receivedDeposits in transitBank service chargeCash balance per books		Enter a dollar amount
Select a closing section 2 name Deposits in transitElectronic funds transfer receivedAdjusted cash balance per booksBank service chargeOutstanding checksCash balance per books			$Enter a total amount for section two

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

Date	Account Titles and Explanation	Debit	Credit
July 31	Enter an account title to record electronic funds transfer received by bank on july 31	Enter a debit amount	Enter a credit amount
	Enter an account title to record electronic funds transfer received by bank on july 31	Enter a debit amount	Enter a credit amount
	(To record electronic funds transfer received by bank)
July 31	Enter an account title to record bank service charge on july 31	Enter a debit amount	Enter a credit amount
	Enter an account title to record bank service charge on july 31	Enter a debit amount	Enter a credit amount
	(To record bank service charge)