On July $31,2027,$ Metlock Company had a cash balance per books of $$6,255.$ The statement from Dakota State Bank on that date showed a balance of $$7,805\mathrm{.}80.$ A comparison of the bank statement with the Cash account revealed the following facts.

The bank service charge for July was $$22.$

The bank colfected $$1,635$ for Metlock Company through electronic funds transfer.

The July $31$ receipts of $$1,311\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 $$374$ that cleared the bank in July was incorrectly entered in the cash payments record on July $10$ for $$347.$

Checks outstanding on July $31$ totaled $$1,966,10.$

On July $31,$ the bank statement showed an NSF charge of $$690$ for a check received by the company from W$.$ Krueger, a customer, on account.

PART B: Prepare a tabular analysis for the necessary adjustments at July $31.$ Include margin explanations for the changes in revenues and expenses.