The following information is for Cullumber Ltd$.$ in July:

Cash balance per bank, July $31,$$$10,763$

Cash balance per books, July $31,$$$9,255$

Bank service charge, $$43$

Deposits in transit, $$1,973$

Electronic receipts from customers in payment of their accounts, $$1,280,$ not previously recorded by the company

Outstanding cheques, $$2,384$

EFT payment of $$410$ for utilities, not previously recorded by the company

Cheque #$373$ was correctly written in the amount of $$470$ but was incorrectly recorded by the company's bookkeeper as

$$740.$ The cheque was written to buy supplies.

$($a$)$

Prepare the bank reconciliation at July $31.($List items that increase balance as per bank & books first.$)$

CULLUMBER LTD$.$

Bank Reconciliation

July $31$