Information related to the cash account of Stubbs Limited for July follows:
A. The balance per books is $12,732.36.
B. The bank statement balance on July 31 is $11,920.91.
C. The following checks are outstanding on July 31: check number 758 for $316.34, 762 for $89.36, and 765 for $461.30.
D. A memo for $212.87 included in the bank statement is for an NSF check from Joan Everett.
E. Included among the checks paid by the bank is check number 735 for $153.60, which had been stolen. The check was paid by the bank after Stubbs had issued a stop payment order to the bank.
F. A deposit of $815.63 on July 23 was properly recorded by the bank, although it was erroneously recorded in the books as $851.63. These were collections on customer accounts. Required: Prepare a bank reconciliation for July.