The following information pertains to Cullumber Company.

1.		Cash balance per bank, July 31, $8,538.
2.		July bank service charge not recorded by the depositor $64.
3.		Cash balance per books, July 31, $8,574.
4.		Deposits in transit, July 31, $3,910.
5.		$3,226 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, $712.

Prepare a bank reconciliation at July 31, 2022. (List items that increase balance as per bank & books first.) CULLUMBER COMPANY Bank Reconciliation A: $ $ : $