The following information pertains to Manning Rental Company.

$1.$ Cash balance per bank, July $31,$ $$8,363.$

$2.$ July bank service charge not recorded by the depositor $$22.$

$3.$ The bank erroneously charged another company's $$700$ check against Manning's account.

$4.$ Cash balance per books, July $31,$ $$9,784.$

$5.$ The bank charged Manning's account $$350$ for a customer's NSF check.

$6.$ Deposits in transit, July $31,$ $$2,700.$

$7.$ Manning recorded a cash receipt from a customer as $$32.$ The bank correctly recorded it at $$23.$

$8.$ Bank collected a $$1,750$ note for Manning in July, plus interest $$36.$ Less collection fee $$20.$The collection has not been recorded by Manning and no interest has been accrued.

$9.$ Outstanding check, July $31,$ $$594.$

Instructions

$($a$)$ Prepare a bank reconciliation at July $31.$