The following information pertains to Crane Video Company. 1. Cash balance per bank, July 31, $8,243 2. July bank service charge not recorded by the depositor $36 3. Cash balance per books, July 31, $8,264. 4. Deposits in transit, July 31, $1,990 5. Bank collected $1,390 note for Crane in July, plus interest $44, less fee $28. The collection has not been recorded by Crane, and no interest has been accrued 6. Outstanding checks, July 31, $599 Prepare a bank reconciliation at July 31. (List items that increase cash balance first.) CRANE VIDEO COMPANY Bank Reconciliation July 31 8243 Cash balance per bank statement Less Outstanding checks 599 AddDeposits in transit Adjusted cash balance per bank Cash balance per books Add Collection of note receivable LessBank service charge Adjusted cash balance per books