Denim.com received a bank statement from Waldorf Bank indicating a bank balance of $7,900. Based on Denim.com's check stubs, the ending checkbook balance was $8,974. Your task is to prepare a bank reconciliation for Denim.com as of July 31, 201X, from the following information (journalize entries as needed):

a. Checks outstanding: no. 122, $850; no. 130, $640.

b. Deposits in transit, $2,300.

c. Denim.com forgot to record a $1,200 equipment purchase made with a debit card.

d. Bank service charges, $50.

e. Waldorf Bank collected a note for Denim.com, $1,000, less a $14 collection fee.