Jayden Sunland owns Sunland Electric and indicates on December 31 the unadjusted balance per his books is $9,809 and the unadjusted balance on his bank statement is $7.451. Prepare a bank reconciliation given the following: Outstanding cheques of $1,340 (b) Deposits in transit of $5.880 Debit memorandum for bank service charge of $28 (d) EFT of $2.210 from a customer for goods received. (List items that increase balance as per bank & books first) Sunland Electric Bank Reconciliation December 31 Cash balance per bank 7451 Add: Deposits in transit 5880 4540 Outstanding cheques 1340 i Adjusted cash balance per bank 11991 Cash balance per books 9809 Add EFT collection on account from customer 2210 2182 Less Service charge 28 Adjusted cash balance per books 11991