The following information pertains to Crane Video Company:

1. Cash balance per bank, July 31, $7,843.
2. July bank service charge not recorded by the depositor, $37.
3. Cash balance per books, July 31, $7,864.
4. Deposits in transit, July 31, $1,790.
5. Bank collected $1,190 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.
Required:

1. Prepare a bank reconciliation at July 31.

List items that increase cash balance first.

Reconcile cash balance per bank first.

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Analyzing and computing accrued warranty liability and expense waymire company sells a motor that carries a 60-day unconditional warranty against product failure. from prior years' experience, waymire estimates that 2% of units sold each period will require repair at an average cost of $100 per unit. during the current period, waymire sold 69,000 units and repaired 1,000 units. (a) how much warranty expense must waymire report in its current period income statement? (b) what warranty liability related to current period sales will waymire report on its current period-end balance sheet? (hint: remember that some units were repaired in the current period.) (c) what analysis issues must we consider with respect to reported warranty liabilities?