Question 3 of 4 - / 10 TT On July 31, Cullumber Ltd. had a cash balance of $12,716 in its general ledger. The bank statement from the Caisse Populaire on that date showed a balance of $21,540. A comparison of the bank statement with the Cash account revealed the following: 1. The bank statement included service charges and credit card fees of $117. 2. The bank statement included electronic collections from customers on account totalling $5,259. Cullumber had not recorded the EFT. 3. A deposit of $3,127 made by another company was incorrectly added to Cullumber's account by the Caisse Populaire. 4. Salaries of $4,219 were paid electronically during the month. The company has already recorded these. 5. Cheques outstanding on June 30 totalled $2,729. Of these, $2,174 worth cleared the bank in July. All cheques written in July cleared the bank in July. Prepare the bank reconciliation at July 31. (List items that increase balance as per bank & books first.) CULLUMBER LTD. Bank Reconciliation July 31 $ $ + $ $ $ $ e Textbook and Media List of Accounts Prepare any journal entries required from the reconciliation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit July 31 (To record EFT collections) 31 (To record bank service charge)