Work.com received a bank statement from Waldorf Bank indicating a bank balance of $7,800. Based on Work.com's check stubs, the ending checkbook balance was $8,320. Your task is to prepare a bank reconciliation for Work.com as of July 31, 201X, from the following information (journalize as needed):

a. Checks outstanding: no. 122, $830; no. 130, $680.

b. Deposits in transit, $1,800.

c. Work.com forgot to record a $1,220 equipment purchase made with a debit card.

d. Bank service charges, $45.

e. Waldorf Bank collected a note for Work.com, $1,050, less a $15 collection fee.