The following information pertains to Terry’s Pest Control Company (TPCC) for July:

1. The unadjusted bank balance at July 31 was \($870\).

2. The bank statement included the following items:

(a) A \($60\) credit memo for interest earned by TPCC.

(b) A \($200\) NSF check made payable to TPCC.

(c) A \($110\) debit memo for bank service charges.

3. The unadjusted book balance at July 31 was \($1,400\).

4. A comparison of the bank statement with company accounting records disclosed the following:

(a) A \($400\) deposit in transit at July 31.

(b) Outstanding checks totaling \($120\) at the end of the month.

Required:
Prepare a bank reconciliation.