Jayden Carla Vista owns Carla Vista Electric and indicates on December 31 the unadjusted balance per his books is $7,882 and the unadjusted balance on his bank statement is $5,988. Prepare a bank reconciliation given the following: (a) Outstanding cheques of $1,080 (b) Deposits in transit of $4.730 (c) Debit memorandum for bank service charge of $14 (d) EFT of $1,770 from a customer for goods received. (List items that increase balance as per bank & books first.) Carla Vista Electric Bank Reconciliation