The following information is available for Park Valley Spa for July 2016:

The following information is available for Park Valley Spa for July 2016:

BANK STATEMENT STATE BANK BOLTA VISTA, NV 10001
Park Valley Spa   10 Main Street   Bolta Vista, NV 10001				Account number  12-4567  July 31, 2016
Beginning balance 6/30/2016				$  9,210
Total deposits and other credits				29,808
Total checks and other debits				22,508
Ending balance 7/31/2016				16,510
Checks and Debits				Deposits and Credits
Check No.	Amount			Date		Amount
2350	$	3,765		July	1	$	1,105
2351		1,644		July	10		6,491
2352		8,000		July	15		4,931
2354		1,399		July	21		6,178
2355		6,190		July	26		5,966
2357		1,497		July	30		2,087
DM		13		CM			3,050

The following is a list of checks and deposits recorded on the books of the Park Valley Spa for July 2016:

Date		Check No.	Amount of Check			Date		Amount of Deposit
July	2	2351	$	1,644		July	8	$	6,491
July	4	2352		8,000		July	14		4,931
July	10	2353		2,898		July	21		6,178
July	10	2354		1,399		July	26		5,966
July	15	2355		6,190		July	29		2,087
July	20	2356		73		July	30		3,552
July	22	2357		1,497

Other Information

1.	Check no. 2350 was outstanding from June.
2.	The credit memo was for collection of notes receivable.
3.	All checks were paid at the correct amount.
4.	The debit memo was for printed checks.
5.	The June 30 bank reconciliation showed a deposit in transit of $1,105.
6.	The unadjusted Cash account balance at July 31 was $14,054.

Required:
a.     Prepare the bank reconciliation for Park Valley Spa at the end of July.


b.    

Record in general journal form any necessary entries to the Cash account to adjust it to the true cash balance.