The following information pertains to Worthy Video Company. Cash balance per bank, July 31, $7,821. July bank service charge not recorded by the depositor $34. Cash balance per books, July 31, $7,912. Deposits in transit, July 31, $1,764. Bank collected $1,064 note for Worthy in July, plus interest $42, less fee $26. The collection has not been recorded by Worthy, and no interest has been accrued. Outstanding checks, July 31, $627. Bank charges are recorded in the miscellaneous expense account. (a) Prepare a bank reconciliation at July 31. (Reconcile the bank balance first and then the book balance.) (b) Journalize the adjusting entries at July 31 on the books of Worthy Video Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)