The following information pertains to Family Video Company.

The following information pertains to Family Video Company.

1.  Cash balance per bank, July 31, $9,950.31.

2.  July bank service charge not recorded by the depositor $38.36.

3.  Cash balance per books, July 31, $9,979.08.

4.  Deposits in transit, July 31, $2,055.00.

5.  Bank collected $1,233.00 note for Family in July, plus interest $49.32, less fee $27.40. The collection has not been recorded by Family, and no interest has been accrued.

6.  Outstanding checks, July 31, $809.67.

Required:

Prepare a bank reconciliation at July 31.

Journalize the adjusting entries at July 31 on the books of Family Video Company.