Whispering Lansbury Company deposits all receipts and makes all payments by check. The following information is available from the cash records. June 30 Bank Reconciliation $26,600 Balance per bank Add: Deposits in transit Deduct: Outstanding checks Balance per books 5,852 (7,600) $24,852 Month of July Results Per Bank Per Books $32,870 19,000 15,200 3,800 57 1,273 $35,150 22,078 11,780 Balance July 31 July deposits July checks July note collected (not included in July deposits) July bank service charge July NSF check from a customer, returned by the bank (recorded by bank as a charge)