The following information pertains to Pharoah Corporation. 1. 2. 3. 4. Balance per bank, July 31, $8,214. July bank service charge not yet recorded by Pharoah, $25. Balance per books, July 31, $8,580. Deposits in transit, July 31, $2,482. Electronic collection on account (EFT) from a customer, $1,683 not yet recorded by Pharoah. Outstanding cheques, July 31, $858. Returned cheque from the deposit of a collection on account, $360, due to nonsufficient funds. Related bank service charge, $40. The charges will be added to the customer's account. 5. 6. 7. (a) Prepare a bank reconciliation at July 31, 2022. (List items that increase balance as per bank & books first.) PHAROAH CORPORATION Bank Reconciliation