On August 31,2024, Cullumber Company had a cash balance per its books of $26,960. The bank statement on that date showed a balance of $17,540. A comparison of the bank statement with the Cash account revealed the following. 1. The August 31 deposit of $17.590 was not included on the August bank statement. 2. The bank statement shows that Cullumber received EFT deposits from customers on account totalling $2,370 in August. Cullumber has not recorded any of these amounts. 3. Cheque $673 for $1,370 was outstanding on July 31 . It did not clear the bank account in August. All of the cheques written in August have cleared the bank by August 31, except for cheque $710 for $2,580, and #712 for $2,260. 4. The bank statement showed on August 29 an NSF charge of $358 for a cheque issued by R. Williams, a customer, in payment of their account. This amount included an $8 service charge by Cullumber's bank. The company's policy is to pass on all NSF service charges to the customer. 5. Bank service charges of $25 were included on the August statement. 6. The bank recorded cheque #705 for $125 as $152. The cheque had been issued to pay for a building repair. Cullumber had correctly recorded the cheque. Prepare a bank reconciliation at August 31. (List items that increase balance as per bank \& books first.)