The following information is for Brad's Burger Company:

1. Cash balance per bank, July 31, $7,363.

2. July bank service charge not recorded by the depositor, $22.

3. The bank erroneously charged another company's $700 cheque against Brad's Burger's account.

4. Cash balance per books, July 31, $8,784.

5. The bank charged Brad's Burger's account $350 for a customer's NSF cheque.

6. Deposits in transit, July 31, $2,200.

7. Brad's Burger recorded a cash receipt from a cash sale from a customer as $32. The bank correctly recorded it as $23.

8. The bank collected a $1,250 note for Brad's Burgerin July, plus interest of $36, lessa fee of $20. The collection has not been recorded by Brad's Burger and no interest has been accrued.

9. Outstanding cheques, July 31, $594.

Instructions

(a) PrepareabankreconciliationforJuly31.

(b) Journalize the adjusting entries for July 31 on the books of Brad's Burger Company.