The following information pertains to Concord Video Company.

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

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

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

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

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 previously recorded.

Outstanding checks, July $31,$$$597.$

Prepare a bank reconciliation at July $31.($List items that increase cash balance first.$)$

CONCORD VIDEO COMPANY

Bank Reconciliation