The following information pertains to Sunland Video Company.

Cash balance per bank, July $31,$$$8,003.$

July bank sentce charge not recorded by the depositor $$36.$

Cash balance per books, July $31,38,024.$

Deposits in transit, July $31,$$$1,870.$

Bank collected $$1,270$ note for Sinland in July, plus interest $$44,$ less fee $$28.$ The collection has not been recor ded by Sunland, and no interest has been accrued.

Outstanding checks, July $31,$$$599.$

Prepare a bank reconciliation at July $31.($Ust items that increase cash balance first$)$

Journalize the adjusting entries at July $31$ on the books of Sunland Video Company. $($List all debit entries before credit entries Credit account tities are outomatically indented when amount is entered. Do not indent manually.$).$

No$.$

July $31$

July $31$