The following information pertains to Sheridan Video Company.

Cash balance per bank, July $31,$$$7,453.$

July bank service charge not recorded by the depositor $$58.$

The bank erroneously charged another company's $$790$ check against Sheridan' account.

Cash balance per books, July $31,$$$8,874.$

The bank charged Sheridan account $$440$ for a customer's NSF check.

Deposits in transit, July $31,$$$2,380.$

Sheridan recorded a cash receipt from a customer for rent revenue as $$31.$ The bank correctly recorded it at $$13.$

Bank collected $$1,446$ from a customer's note receivable for Sheridan in July through electronic funds transfer. The collection has not been recorded by Sheridan.

Outstanding checks, July $31,$$$819.$

$($a$)$

Prepare a bank reconciliation for July $31.($List items that increase balance as per bank & books first.$)$

SHERIDAN VIDEO COMPANY Bank Reconciliation