The following information pertains to Carla Vista Company.

1.		Cash balance per books, August 31, $7,424.
2.		Cash balance per bank, August 31, $7,388.
3.		Outstanding checks, August 31, $707.
4.		August bank service charge not recorded by the depositor $59.
5.		Deposits in transit, August 31, $3,660.

In addition, $2,976 collected for Carla Vista Company in August by the bank through electronic funds transfer. The accounts receivable collection has not been recorded Carla Vista Company.

(a)

Prepare a bank reconciliation at August 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 August 31, 2022For the Year Ended August 31, 2022August 31, 2022
Select an opening section 1 name Bank service chargeCash balance per bank statementAdjusted cash balance per bankDeposits in transitOutstanding checksCollection on electronic funds transfer			$Enter a dollar amount
Select between addition and deduction LessAdd :	Select a reconciling item Adjusted cash balance per bankBank service chargeOutstanding checksDeposits in transitCollection on electronic funds transferCash balance per bank statement		Enter a dollar amount
			Enter a subtotal of the two previous amounts
Select between addition and deduction LessAdd :	Select a reconciling item Outstanding checksDeposits in transitCollection on electronic funds transferAdjusted cash balance per bankBank service chargeCash balance per bank statement		Enter a dollar amount
Select a closing section 1 name Outstanding checksBank service chargeDeposits in transitCollection on electronic funds transferCash balance per bank statementAdjusted cash balance per bank			$Enter a total amount for section one
Select an opening section 2 name Cash balance per booksAdjusted cash balance per booksDeposits in transitCollection on electronic funds transferBank service chargeOutstanding checks			$Enter a dollar amount
Select between addition and deduction LessAdd :	Select a reconciling item Outstanding checksAdjusted cash balance per booksCash balance per booksDeposits in transitBank service chargeCollection on electronic funds transfer		Enter a dollar amount
			Enter a subtotal of the two previous amounts
Select between addition and deduction LessAdd :	Select a reconciling item Outstanding checksAdjusted cash balance per booksCash balance per booksBank service chargeDeposits in transitCollection on electronic funds transfer		Enter a dollar amount
Select a closing section 2 name Bank service chargeOutstanding checksCash balance per booksCollection on electronic funds transferAdjusted cash balance per booksDeposits in transit			$Enter a total amount for section two