The following information pertains to Concord Video Company.

1.

Cash balance per bank, July 31, $8,143.

2.

July bank service charge not recorded by the depositor $34.

3.

Cash balance per books, July 31, $8,164.

4.

Deposits in transit, July 31, $1,940.

5.

Bank collected $1,340 note for Concord in July, plus interest $42, less fee $26. The collection has not been recorded by Concord, and no interest has been accrued.

Outstanding checks, July 31, $597.

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

No.	Account Titles and Explanation	Debit	Credit
July 31	Enter an account title to record the collection of the note	Enter a debit amount	Enter a credit amount
	Enter an account title to record the collection of the note	Enter a debit amount	Enter a credit amount
	Enter an account title to record the collection of the note	Enter a debit amount	Enter a credit amount
	Enter an account title to record the collection of the note	Enter a debit amount	Enter a credit amount
	(To record the collection of the note.)
July 31	Enter an account title to record the bank service charge	Enter a debit amount	Enter a credit amount
	Enter an account title to record the bank service charge	Enter a debit amount	Enter a credit amount
	(To record the bank service charge.)