The following information pertains to Oriole Company. 1. Cash balance per bank, July 31,$7,656. 2. July bank service charge not recorded by the depositor $44. 3. Cash balance per books, July 31,$7,744. 4. Deposits in transit, July 31,$3,124. 5. $1,760 collected from a customer for Oriole Company in July by the bank through electronic funds transfer. The collection has not been recorded by Oriole Company. 6. Outstanding checks, July 31,$1,320. (a) Prepare a bank reconciliation at July 31, 2025. (List items that increase balance as per bank & books first.)