On July 31, 2017, Crane Company had a cash balance per books of $6, 245.00. The statement from Dakota State Bank on that date showed a balance of $7, 795.80. A comparison of the bank statement with the Cash account revealed the following facts. The bank service charge for July was $16.00. The bank collected $1, 625.00 for Crane Company through electronic funds transfer. The July 31 receipts of $1, 307.30 were not included in the bank deposits for July. These receipts were deposited by the company in a night deposit vault on July 31. Company check No. 2480 issued to L Taylor, a creditor, for $384.00 that cleared the bank in July was incorrectly entered in the cash payments journal on July 10 for $348.00. Checks outstanding on July 31 totaled $1, 965.10 On July 31, the bank statement showed an NSF charge of $680.00 for a check received by the company from W. Krueger, a customer, on account. Prepare the bank reconciliation as of July 31. (List items that increase balance as per bank & books first.)