Ine rollowing intormation pertains to Sandhill Company. 1. Cash balance per books, August 31,57,374. 2. Cach balance per bank, August 31,$7,338. 3. Outstanding checks, August 31,\$708, 4. August bank service charge not recorded by the depositor $60. 5. Deposits in transit, August 31,$3,710. In addition, $3,026 was collected for Sandhill Company in August by the bank through electronic funds transfer. The collection has not been recorded by Sandhill Company. (a) Prepare a bank reconciliation at August 31. 2025. (tist items that increase balance as per bank \& books first.) SANDHILL COMPANY Bank Reconciliation