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. 6. Outstanding checks, July 31,$597. (a) Prepare a bank reconciliation at July 31. (List items that increase cash balance first.) Prepare a bank reconciliation at July 31. (List items that increase cash balance first.) Journalize the adjusting entries at July 31 on the books of Concord Video Company. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)