Current Attempt in Progress

On July $31,2025,$ Wildhorse Company had a cash balance per books of $$6,345\mathrm{.}00.$ The statement from Dakota State Bank on that

date showed a balance of $$7,895\mathrm{.}80.$ A comparison of the bank statement with the Cash account revealed the following facts.

The bank service charge for July was $$18\mathrm{.}00.$

The bank collected $$1,620\mathrm{.}00$ from a customer for Wildhorse Company through electronic funds transfer.

The July $31$ receipts of $$1,300\mathrm{.}30$ were not included in the bank deposits for July. These receipts were deposited by the

company in a night deposit vault on July $31.$

Company check No$.2480$ issued to L$.$ Taylor, a creditor, for $$374\mathrm{.}00$ that cleared the bank in July was incorrectly entered in

the cash payments journal on July $10$ for $$347\mathrm{.}00.$

Checks outstanding on July $31$ totaled $$1,951\mathrm{.}10.$

On July $31,$ the bank statement showed an NSF charge of $$675\mathrm{.}00$ for a check received by the company from W$.$ Krueger, a

customer, on account.

$($a$)$

Prepare the bank reconciliation as of July $31.($List items that increase balance as per bank & books first. Round answers to $2$ decimal

places, e$.$g$.2,525\mathrm{.}25.)$

WILDHORSE COMPANY

Bank Reconciliation