The following information pertains to Family Video Company.

1. Cash balance per bank, July 31, $9,906.73.
2. July bank service charge not recorded by the depositor $38.19.
3. Cash balance per books, July 31, $9,935.38.
4. Deposits in transit, July 31, $2,046.00.
5. Bank collected $1,227.60 note for Family in July, plus interest $49.10, less fee $27.28. The collection has not been recorded by Family, and no interest has been accrued.
6. Outstanding checks, July 31, $806.12.

Prepare a bank reconciliation at July 31

Journalize the adjusting entries at July 31 on the books of Family Video Company.