The following information pertains to Carla Vista Company. 1. Cash balance per books, August 31, $7,374 2. Cash balance per bank, August 31, $7,338. 3. Outstanding checks, August 31, \$696. 4. August bank service charge not recorded by the depositor $48. 5. Deposits in transit, August 31, $3,110. In addition, \$2.426 was collected for Carla Vista Company in August by the bank throughelectronic funds tranisfer. The collection has not been recorded by Carla Vista Company. Prepare a bank reconciliation at August 31, 2025. (List items that increase balance os per bank \& books first.) Prepare a bank reconciliation at August 31, 2025. (List items that increase balance as per bank \& books first.)