The following information pertains to Crane Video Company.
1. Cash balance per bank, July 31, $7,863.
2. July bank service charge not recorded by the depositor $37.
3. Cash balance per books, July 31, $7,884.
4. Deposits in transit, July 31, $1,800.
5. Bank collected $1,200 note for Crane in July, plus interest $45, less fee $29. The collection has not been recorded by Crane, and no interest has been accrued.
6. Outstanding checks, July 31, $600.
(a) Make a bank reconciliation at July 31. (List items that increase cash balance first.)