The following information pertains to Oriole Video Company. 1. 2. 3. 4. Cash balance per bank, July 31, $7,783. July bank service charge not recorded by the depositor $34. Cash balance per books, July 31, $7,804. Deposits in transit, July 31, $1,760. Bank collected $1,160 note for Oriole in July, plus interest $42, less fee $26. The collection has not been recorded by Oriole, and no interest has been accrued. Outstanding checks, July 31, $597. 5. 6. (a) Prepare a bank reconciliation at July 31. (List items that increase cash balance first.) ORIOLE VIDEO COMPANY Bank Reconciliation For the Month Ended July 31 - Adjusted cash balance per bank $ 7783 Add : Deposits in transit 1760 -597 Less : Outstanding checks A Adjusted cash balance per bank $ Cash balance per books $ 7804 Add : Collection of note receivable 1176 Less : Bank service charge Adjusted cash balance per books $