The following information is for Pharoah Company in September:

1.		Cash balance per bank, September 30, $6,600.
2.		Cash balance per books, September 30, $4,870.
3.		Outstanding cheques, $3,090.
4.		Bank service charge, $20.
5.		NSF cheque from customer, $230.
6.		Deposits in transit, $1,228.
7.		EFT receipts from customers in payment of their accounts, $82.
8.		Cheque #212 was correctly written and posted by the bank as $426. Pharoah Company had recorded the cheque as $462 in error. The cheque was written for the purchase of supplies.

Prepare a bank reconciliation at September 30, 2021. (List items that increase balance as per bank & books first.)