The following information pertains to Cullumber Company. 1. Cash balance per bank, July 31, $9,003. 2. July bank service charge not recorded by the depositor $36. 3. Cash balance per books, July 31, $9,024. 4. Deposits in transit, July 31, $2,820. 5. $1,636 collected from a customer 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, $1,199. Prepare a bank reconciliation at July 31, 2027. (List items that increase balance as per bank & books first. Reconcile the bank balance first and then the book balance.)