The following information pertains to Carla Vista Company.

1.		Cash balance per bank, July 31, $7,738.
2.		July bank service charge not recorded by the depositor $48.
3.		Cash balance per books, July 31, $7,774.
4.		Deposits in transit, July 31, $3,110.
5.		$2,426 collected for Carla Vista Company in July by the bank through electronic funds transfer. The collection has not been recorded by Carla Vista Company.
6.		Outstanding checks, July 31, $696.

(a)

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

CARLA VISTA COMPANY Bank Reconciliation Choose the accounting period July 31, 2017For the Month Ended July 31, 2017For the Year Ended July 31, 2017
Select an opening section 1 name Electronic funds transfer receivedAdjusted cash balance per bankDeposits in transitOutstanding checksBank service chargeCash balance per bank statement			$Enter a dollar amount
Select between addition and deduction LessAdd:	Select a reconciling item Electronic funds transfer receivedBank service chargeOutstanding checksDeposits in transitAdjusted cash balance per bankCash balance per bank statement		Enter a dollar amount
			Enter a subtotal of the two previous amounts
Select between addition and deduction AddLess:	Select a reconciling item Adjusted cash balance per bankElectronic funds transfer receivedDeposits in transitBank service chargeOutstanding checksCash balance per bank statement		Enter a dollar amount
Select a closing section 1 name Outstanding checksDeposits in transitAdjusted cash balance per bankBank service chargeCash balance per bank statementElectronic funds transfer received			$Enter a total amount for section one
Select an opening section 2 name Cash balance per booksAdjusted cash balance per booksDeposits in transitOutstanding checksBank service chargeElectronic funds transfer received			$Enter a dollar amount
Select between addition and deduction AddLess:	Select a reconciling item Adjusted cash balance per booksElectronic funds transfer receivedCash balance per booksBank service chargeDeposits in transitOutstanding checks		Enter a dollar amount
			Enter a subtotal of the two previous amounts
Select between addition and deduction AddLess:	Select a reconciling item Cash balance per booksAdjusted cash balance per booksOutstanding checksBank service chargeDeposits in transitElectronic funds transfer received		Enter a dollar amount
Select a closing section 2 name Electronic funds transfer receivedOutstanding checksBank service chargeAdjusted cash balance per booksCash balance per booksDeposits in transit			$Enter a total amount for section two