1.		Cash balance per bank, July 31, $8,338.
2.		July bank service charge not recorded by the depositor $60.
3.		Cash balance per books, July 31, $8,374.
4.		Deposits in transit, July 31, $3,710.
5.		$3,026 collected for Sandhill Company in July by the bank through electronic funds transfer. The collection has not been recorded by Sandhill Company.
6.		Outstanding checks, July 31, $708. Prepare a bank reconciliation at July 31, 2017. (List items that increase balance as per bank & books first.)