The following information pertains to Pharoah Corporation. 1. Balance per bank, July 31,$8.214. 2. July bank service charge not yet recorded by Pharoah, $25. 3. Balance per books, July 31,$8,580. 4. Deposits in transit, July 31,$2,482. 5. Electronic collection on account (EFT) from a customer, $1,683 not yet recorded by Pharoah. 6. Outstanding cheques, July 31,$858. 7. Returned cheque from the deposit of a collection on account, $360, due to non-sufficient funds. Related bank service charge. $40. The charges will be added to the customer's account. Prepare a bank reconciliation at July 31, 2025. (List items that increase balance as per bank \& books first.) PHAROAH CORPORATION Bank Reconciliation $ $ $