The following information is for Pharoah Company in September: 1. Cash balance per bank, September 30,$6,400. 2. Cash balance per books, September 30,$4,700. 3. Outstanding cheques, $2,980. 4. Bank service charge, $24. 5. NSF cheque from customer, $240. 6. Deposits in transit, $1,164. 7. EFT receipts from customers in payment of their accounts, $85. 8. Cheque \#212 was correctly written and posted by the bank as $429. Pharoah Company had recorded the cheque as $492 in error. The cheque was written for the purchase of supplies. Prepare a bank reconciliation at September 30, 2024. (List items that increase balance as per bank \& books first.)