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The following information pertains to Crane Company. 1. Cash balance per books, August 31, $7,424. 2. Cash balance per bank, August 31, $7,388. 3. Outstanding checks, August 31, $689. 4. August bank service charge not recorded by the depositor $41. 5. Deposits in transit, August 31, $2,760. In addition, $2,076 collected for Crane Company in August by the bank through electronic funds transfer. The accounts receivable collection has not been recorded Crane Company. Prepare a bank reconciliation at August 31, 2022. (List items that increase balance as per bank & books first.) CRANE COMPANY Bank Reconciliation August 31, 2022 Cash balance per bank statement - 7,388 Add 4: Deposits in transit Less Outstanding checks Adjusted cash balance per bank Cash balance per books $ 7,424 7,424 Add 41: Collection on electronic funds transfer 4 Less Bank service charge Adjusted cash balance per books