The following information pertains to Crane Company.

Cash balance per bank, July $31,$$$7\mathrm{.}388.$

July bank service charge not recorded by the depositor $$41.$

Cash balance per books. July $31,$$$7\mathrm{.}424.$

Deposits in transit, July $31,$$$2,760.$

$$2,076$ collected for Crane Compamy in July by the bank through electronic funds transfer. The collection has not been recorded by Crane Company.

Outstanding checks. July $31,$$$689.$

$($a$)$

Prepare a bank reconciliation at July $31\mathrm{.}2027.($aist ikems that increcse balance as per bank & bools first.$)$

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$5$

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Prepare a bank reconciliation at July $31,2027.(.$ist icems that increcise balance as per bank & books first.$)$

$$ CRANE COMIPANY

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$8$