The following is selected information taken from the bank statement of Brendon's Barbeque Ltd. at July 31, 2022.

Balance per bank statement, July 1		$14,452
Selected debits and other deductions (shown in July 31 bank statement):
	Returned cheque NSF	175
	NSF fee	25
	Bank service charge	10
Selected credits and other additions (shown in July 31 bank statement):
	Interest earned	12
	EFT, collection from customer J. Colgan	400
Balance per bank statement, July 31		$13,627

The unadjusted balance per books at July 31, 2022 is $12,542. Further review of the companys records indicate the following:

1. Outstanding cheques at July 31 are $1,890.
2. Deposits recorded in the companys Cash account but not yet recorded in the bank statement total $1,025.
3. The NSF cheque relates to a payment by Mr. David Catley. The cheque was originally written in the amount of $175. The bank charges a fee of $25 for processing all NSF cheques. It is Brendons policy to recover all charges associated with NSF cheques back to the customer.
4. A cheque was written by Brendons Barbeque to pay for supplies purchased on account. Cheque #269 written on July 24 for $657 was incorrectly recorded in its accounting records for $675. The bank cleared the cheque for the correct amount.

Instructions

1. Prepare a bank reconciliation at July 31.
2. Journalize the entries required by the reconciliation