The following information pertains to Cullumber Company Cash balance per books. August 31, $7.424. Cash balance per bank, August 31, $7,388. Outstanding checks, August 31, $701. August bank service charge not recorded by the depositor $53. Deposits in transit. August 31. $3,360. In addition, $2,676 collected for Cullumber Company in August by the bankthrough 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 $