1. Cash balance per books, August 31,$7,424. 2. Cash balance per bank, August 31, $7,388. 3. Outstanding checks, August 31, $705. 4. August bank service charge not recorded by the depositor $57. 5. Deposits in transit, August 31,$3,560. n addition, $2,876 was collected for Sheridan Company in August by the bank through electronic funds transfer. The collection has not been recorded by Sheridan Company. (a) Prepare a bank reconciliation at August 31, 2025. (List items that increase balance as per bank \& books first.)