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Exercise 7-8 The following information pertains to Cullumber Company. 1. Cash balance per bank, July 31, $7,988. 2. July bank service charge not recorded by the depositor $53 3. Cash balance per books, July 31, $8,024. 4. Deposits in transit, July 31, $3,360 5. $2,676 collected for Cullumber Company in July by the bank through electronic funds transfer. The collection has not been recorded by Cullumber Company 6. Outstanding checks, July 31, $701 Prepare a bank reconciliation at July 31, 2017. (List items that increase balance as per bank & books first.) Bank Reconciliation