Sarasota Lansbury Company deposits all receipts and makes all payments by check. The following information is available from the cash records. June 30 Bank Reconciliation Balance per bank $23,800 Add: Deposits in transit 5,236 Deduct: Outstanding checks (6,800 ) Balance per books $22,236 Month of July Results Per Bank Per Books Balance July 31 $29,410 $31,450 July deposits 17,000 19,754 July checks 13,600 10,540 July note collected (not included in July deposits) 3,400 July bank service charge 51 July NSF check from a customer, returned by the bank (recorded by bank as a charge) 1,139 Collapse question part (a) Prepare a bank reconciliation going from balance per bank and balance per book to correct cash balance.