Exercise 7-11 a-b (Part Level Submission) (Video) The following information pertains to Wildhorse Co.. 1. Cash balance per bank, July 31, $8,143. 2. July bank service charge not recorded by the depositor $34. 3. Cash balance per books, July 31, $8,164. 4. Deposits in transit, July 31, $1,940. 5. The bank collected $1,356 in July for Wildhorse through electronic funds transfer. The collection has not been recorded by Wildhorse. 6. Outstanding checks, July 31, $597. (a) Prepare a bank reconciliation at July 31. (List items that increase cash balance first. Reconcile cash balance per bank first.)