Dove.com received a bank statement from Billings Bank indicating a bank balance of $8,500. Based on Dove.com’s check stubs, the ending checkbook balance was $8,806. Your task is to prepare a bank reconciliation for Dove.com as of July 31, 202X, from the following information (journalize entries as needed):

a. Checks outstanding: no. 122, $900; no. 130, $700.

b. Deposits in transit, $1,500.

c. Dove.com forgot to record a $1,300 equipment purchase made with a debit card. The debit card was drawn on Dove.com’s checking account at Billings Bank.

d. Bank service charges, $45.

e. Billings Bank collected a note for Dove.com, $950, less an $11 collection fee.