The following information pertains to Blossom Company.

1.		Cash balance per books, August 31, $7,374.
2.		Cash balance per bank, August 31, $7,338.
3.		Outstanding checks, August 31, $710.
4.		August bank service charge not recorded by the depositor $62.
5.		Deposits in transit, August 31, $3,810.

In addition, $3,126 collected for Blossom Company in August by the bank through electronic funds transfer. The accounts receivable collection has not been recorded Blossom Company.

Prepare a bank reconciliation at August 31, 2022. (List items that increase balance as per bank & books first.) BLOSSOM COMPANY Bank Reconciliation For the Year Ended August 31, 2022 4 Cash balance per bank statement 7,374 Add : Less