1. Cash balance per books, August 31,$7,424. 2. Cash balance per bank, August 31,$7,388. 3. Outstanding checks, August 31,\$709. 4. August bank service charge not recorded by the depositor $61. 5. Deposits in transit, August 31,$3,760. In addition, $3,076 collected for Wildhorse Company in August by the bank through electronic funds transfer. The accounts receivable collection has not been recorded Wildhorse Company. (a) Prepare a bank reconciliation at August 31, 2022. (List items that increase balance as per bank \& books first.)