The following information pertains to Cullumber Company. 1. Cash balance per books, August 31,$7,374. 2. Cash balance per bank, August 31,$7,338. 3. Outstanding checks, August 31, $712. 4. August bank service charge not recorded by the depositor $64. 5. Deposits in transit, August 31, $3,910. In addition, $3,226 was collected for Cullumber Company in August by the bank through electronic funds transfer. The collection not been recorded by Cullumber Company. (a) Prepare a bank reconciliation at August 31, 2025. (List items that increase balance as per bank \& books first.)