Marigold Company's bank statement for the month ended January 31 showed a balance per bank of $34,728. The company's Cash balance at January 31 was $16,398. Other information is as follows: 1. Cash receipts for January were $87,679, of which $5,248 was outstanding at January 31 . 2. The bank statement shows a debit memorandum for $115 for cheque printing charges. 3. Cheque no. 119 payable to Ivanhoe Company was recorded in the general journal and cleared the bank for $323. A review of the Accounts Payable subsidiary ledger shows a $111 credit balance in the account of Ivanhoe Company and that the payment to it should have been for $434. 4. The total amount of cheques written during January was $75,086, of which $5,939 was outstanding at January 31 . 5. Cheque No. 127 was correctly written and paid by the bank for $328. The general journal reflects an entry for cheque no. 127 as a debit to Accounts Payable and a credit to Cash for $382. 6. The bank returned an NSF cheque from a customer for $710. 7. The bank included a credit memorandum for $18,410, which represents an EFT collection of a customer's account. Prepare a bank reconciliation for Marigold Company at January 31. (List items that increase balance as per bank \& books first.)