The following information pertains to Pharoah Company.

Cash balance per books, August $31,$$$7,374.$

Cash balance per bank, August $31,$$$7,338.$

Outstanding checks, August $31,$$$704.$

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

Deposits in transit, August $31,$$$3,510.$

In addition, $$2,826$ was collected for Pharoah Company in August by the bank through electronic funds transfer. The collection has not been recorded by Pharoah Company.

$($a$)$

Prepare a bank reconciliation at August $31,2025.($List items that increase balance as per bank & books first$)$