The following information pertains to Swifty Video Company. 1. 2. 3. 4. 5. 6. Cash balance per bank, July 31, $7,923. July bank service charge not recorded by the depositor $37. Cash balance per books, July 31, $7.944. Deposits in transit, July 31, $1,830, Bank collected $1.230 note for Swifty in July, plus interest $45, less fee $29. The collection has not been recorded by Swifty. and no interest has been previously recorded. Outstanding checks, July 31, $600. Prepare a bank reconciliation at July 31. (List Items that increase cash balance first.) SWIFTY VIDEO COMPANY Bank Reconciliation $ Journalize the adjusting entries at July 31 on the books of Swifty Video Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. July 31 July 31 Account Titles and Explanation (To record the collection of the note.) (To record the bank service charge.) Debit Credit