The following information pertains to Ivanhoe Corporation.

1.		Balance per bank, July 31, $7,091.
2.		July bank service charge not recorded by Ivanhoe, $23.
3.		Balance per books, July 31, $7,246.
4.		Deposits in transit, July 31, $2,590.
5.		Electronic collection on account (EFT) from a customer, $2,068 not yet recorded by Ivanhoe.
6.		Outstanding cheques, July 31, $809.
7.		Returned cheque from the deposit of a collection on account, $378, due to nonsufficient funds. Related bank service charge, $41. The charges will be added to the customers account.

Prepare a bank reconciliation at July 31, 2018. (List items that increase balance as per bank & books first.)

IVANHOE CORPORATION Bank Reconciliation July 31, 2018For the Month Ended July 31, 2018For the Year Ended July 31, 2018
Outstanding chequesReconciled cash balance per bankBalance per bank statementReturned (NSF) cheque, plus bank service chargeEFT collection of account receivableBank service chargeDeposits in transit		$
AddLess : EFT collection of account receivableOutstanding chequesBalance per bank statementBank service chargeReturned (NSF) cheque, plus bank service chargeDeposits in transitReconciled cash balance per bank
AddLess : Returned (NSF) cheque, plus bank service chargeEFT collection of account receivableOutstanding chequesReconciled cash balance per bankBank service chargeBalance per bank statementDeposits in transit
Reconciled cash balance per bankEFT collection of account receivableBalance per bank statementBank service chargeReturned (NSF) cheque, plus bank service chargeDeposits in transitOutstanding cheques		$
Outstanding chequesEFT collection of account receivableBank service chargeDeposits in transitReturned (NSF) cheque, plus bank service chargeReconciled cash balance per booksBalance per books		$
AddLess : Outstanding chequesReconciled cash balance per booksBalance per bank statementDeposits in transitEFT collection of account receivableReturned (NSF) cheque, plus bank service chargeBank service charge
AddLess :
Bank service charge Balance per bank statement Reconciled cash balance per books Deposits in transit Outstanding cheques EFT collection of account receivable Returned (NSF) cheque, plus bank service charge
Bank service charge Returned (NSF) cheque, plus bank service charge Reconciled cash balance per books Balance per bank statement Deposits in transit Outstanding cheques EFT collection of account receivable
Deposits in transitBalance per bank statementReturned (NSF) cheque, plus bank service chargeOutstanding chequesEFT collection of account receivableReconciled cash balance per booksBank service charge		$