howed a balance of $7,825.80. A comparison of the bank statement with the Cash account revealed the following facts.
(1) The bank service charge for July was $17.00.
(2) The bank collected $1,655.00 from a customer for Sunland Company through electronic funds transfer
(3) The July 31 receipts of $1,336.30 were not included in the bank deposits for July. These receipts were deposited by the company in a night deposit vault on July 31
(4) Company check No. 2480 issued to L. Taylor, a creditor, for $384.00 that cleared the bank in July was incorrectly entered as a cash payment on July 10 for $348.00
(5) Checks outstanding on July 31 totaled $1,995.10
(6) On July 31, the bank statement showed an NSF charge of $710.00 for a check received by the company from W. Krueger, a . customer, on account.
Prepare the bank reconciliation as of July 31.