Avayai Company's bank statement for the monthended January 31 showed a balance per bank of $34,728. The cornpany's Cash balance at January 3 t was 516,398 . Other information is as follows: 1. Cash receipts for January were $87,679, of which $5,325 was outstanding at January 31 . 2. The bank stateenent shows a de bit meinorandum for 5165 tor cheque printing charges 3. Cheque no, 119 pavable to Cullumber Compary was recorded in the general journal and cleared the bank for 5373 . A review at the Accounts Payable subsiflary ledger shows a $161 credit balance in the account of Cullumber Compary and that the firment to it should have been for 5534. 4. The fotal aimount of cheques writien during Jamuary was 375,186 , of which 56039 was outs taridinit at January 31 5. Cheque Na 127 was correctly written and pad by the bank for $409, The general journal reflects an entry for chicque no 127 6. The hank recuened Mi NSF cheoue from a custoner for $810 7. Thethank hedudedacredit memorandum ton $18.510, which represents an EF collection of a customet's account. Prepare a bank reconciliation for Ayayai Company at January 31. (List items that increase balance as per bank \& books first.)