(List items that increase balance as per bank \& books first.)

George Oriole owns Oriole Electric and indicates that on December 31 the unadjusted balance per his books is $9,283 and the balance on his bank statement is $7,052. Prepare a bank reconciliation given the following: b. c d. outstanding cheques of $1,270 Deposits in transit of $5,570 Debit memorandum for bank service charge of $21 EFT of $2,090 from a customer for goods received. (List items that increase balance as per bank & books first) Oriole Bank Reconciliation