The following information pertains to Cullumber Company. 1. Cash balance per bank, July 31, $7,438. 2. July bank service charge not recorded by the depositor $42. 3. Cash balance per books, July 31, $7,474. 4. Deposits in transit, July 31, $2,810. 5. $2,126 collected for Cullumber Company in July by the bank through electronic funds transfer. The collection has not been recorded by Cullumber Company. 6. Outstanding checks, July 31, $690. (a) Prepare a bank reconciliation at July 31, 2017. (List items that increase balance as per bank & books first.) CULLUMBER COMPANY Bank Reconciliation