The following information pertains to Blue Spruce Corp.. 1. Cash balance per bank, July 31,$9,503. 2. July bank service charge not recorded by the depositor $36. 3. Cash balance per books, July 31,$9,524. 4. Deposits in transit, July 31,$3,070. 5. $1,886 collected from a customer for Blue Spruce Corp. in July by the bank through electronic funds transfer. The collection has not been recorded by Blue Spruce Corp.. 6. Outstanding checks, July 31,$1,199. (a) Prepare a bank reconciliation at July 31, 2022. (List items that increase cash balance first. Reconcile cash balance per bank first.)