On August $1,2016,$ the accountant for Western Imports downloaded the company's July $31,2016,$ bank statement from the bank's Website. The balance shown on the bank statement was $$28,670.$ The July $31,2016,$ balance in the Cash account in the general ledger was $$14,821.$

Jenny Irvine, the accountant for Western Imports, noted the following differences between the bank's records and the company's Cash account in the general ledger:

a$.$ An electronic funds transfer for $$13,500$ from Foncier Ricard, a customer located in France, was received by the bank on July $31.$

b$.$ Check $1422$ was correctly written and recorded for $$1,200.$ The bank mistakenly paid the check for $$1,230.$

c$.$ The accounting records indicate that Check $1425$ was issued for $$66$ to make a purchase of supplies. However, examination of the check online showed that the actual amount of the check was for $$96.$

d$.$ A deposit of $$710$ made after banking hours on July $31$ did not appear on the July $31$ bank statement.

e$.$ The following checks were outstanding: Check $1429$ for $$1,240,$ and Check $1430$ for $$132.$

f$.$ An automatic debit of $$253$ on July $31$ from CentralComm for telephone service appeared on the bank statement but had not been recorded in the company's accounting records.

Prepare a bank reconciliation for the firm as of July $31.$

$\backslash$table$[[$WESTERN IMPORTS$],[$Bank Reconciliation Statement$],[$

Record general journal entries for the items on the bank reconciliation that must be journalized. $($If no entry is required for a particular transaction, select $"$No journal entry required" in the first account field.$)$

Journal entry worksheet

$(1)$

$2$

$3$

$4$

$5$

$6$

Record the deposit in transit.

Analyze:

What effect on total expenses occurred as a result of the general journal entries recorded?

Total expenses will

July $31,2016]]$