The following information pertains to Coronado Video (amounts in thousands).

1.		Cash balance per bank, July 31, HK$7,863.
2.		July bank service charge not recorded by the depositor HK$37.
3.		Cash balance per books, July 31, HK$7,884.
4.		Deposits in transit, July 31, HK$1,800.
5.		Bank collected HK$1,200 note for Coronado in July, plus interest HK$45, less fee HK$29. The collection has not been recorded by Coronado, and no interest has been accrued.
6.		Outstanding checks, July 31, $600.

a. Prepare a bank reconciliation at July 31. (Reconcile the bank balance first and then the book balance. List items that increase balances first.)

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