The following information is for Crane Company in September:

1.	Cash balance per bank, September 30, $7,000
2.	Cash balance per books, September 30, $5,470
3.	Outstanding cheques, $3,310
4.	Bank service charge, $25
5.	NSF cheque from customer, $200
6.	Deposits in transit, $1,684
7.	EFT receipts from customers in payment of their accounts, $75
8.	Cheque #212 was correctly written and posted by the bank as $428. Crane Company had recorded the cheque as $482 in error. The cheque was written for the purchase of supplies.

(a) Prepare a bank reconciliation at September 30, 2017. (List items that increase balance as per bank & books first.)