The following information pertains to Oriole Company.

1.

Cash balance per bank, July 31, $9,744.

2.

July bank service charge not recorded by the depositor $56.

3.

Cash balance per books, July 31, $9,856.

4.

Deposits in transit, July 31, $3,976.

5.

$2,240 collected for Oriole Company in July by the bank through electronic funds transfer. The accounts receivable collection has not been recorded by Oriole Company.

6.

Outstanding checks, July 31, $1,680.

Prepare a bank reconciliation at July 31, 2022. (List items that increase balance as per bank & books first.)