The following information pertains to Sandhill Company. 1. Cash balance per bank, July 31, $10,614. 2. July bank service charge not recorded by the depositor $61. 3. Cash balance per books, July 31, $10,736. 4. Deposits in transit, July 31, $4,331. 5. 6. $2,440 collected from a customer for Sandhill Company in July by the bank through electronic funds transfer. The collection has not been recorded by Sandhill Company. Outstanding checks, July 31, $1,830. (a) Prepare a bank reconciliation at July 31, 2025. (List items that increase balance as per bank & books first.) SANDHILL COMPANY Bank Reconciliation : $ $