The following information pertains to Cullumber Company. 1. Cash balance per books, August 31. $7,424. 2. Cash balance per bank, August 31, $7.388. Outstanding checks, August 31, $701. 3. M 4. August bank service charge not recorded by the depositor $53. Deposits in transit, August 31, $3,360. 5. In addition, $2,676 collected for Cullumber Company in August by the bank through electronic funds transfer. The accounts receivable collection has not been recorded Cullumber Company. Prepare a bank reconciliation at August 31, 2022. (List items that increase balance as per bank & books first.) CULLUMBER COMPANY Bank Reconciliation $ $ ev $ $