The following information pertains to Swifty Video Company 1. 2 3. 4. 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, 51,830 Bank collected $1.230 note for Swifty in July, plus interest $45, less tee $29. The collection has not been recorded by Swifty and no interest has been previously recorded. Outstanding checks, July 31, $600, 5. 6. 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. Debit Credit Account Titles and Explanation July 31 (To record the collection of the note.) July 31 (To record the bank service charge.)