The following information pertains to Pharoah Company.

1.		Cash balance per books, August 31, $ 7,424.
2.		Cash balance per bank, August 31, $ 7,388.
3.		Outstanding checks, August 31, $ 693.
4.		August bank service charge not recorded by the depositor $ 45.
5.		Deposits in transit, August 31, $ 2,960.

In addition, $ 2,276 collected for Pharoah Company in August by the bank through electronic funds transfer. The accounts receivable collection has not been recorded Pharoah Company.

Prepare a bank reconciliation at August 31, 2022. (List items that increase balance as per bank & books first.) PHAROAH COMPANY Bank Reconciliation $ $ $ > $