The following information pertains to Pharoah Corporation. 1. Balance per bank, July 31, $6,597. 2. July bank service charge not yet recorded by Pharoah, $25. 3. Balance per books, July 31, $6,897. 4. Deposits in transit, July 31, $2,229. 5. Electronic collection on account (EFT) from a customer, $1,661 not yet recorded by Pharoah. 6. Outstanding cheques, July 31, $693. 7. 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. Prepare a bank reconciliation at July 31, 2022. (List items that increase balance as per bank & books first.) PHAROAH CORPORATION Bank Reconciliation $