The following information pertains to Sandhill Company. 1. Cash balance per bank, July 31, $7, 788. 2. July bank service charge not recorded by the depositor $49. 3. Cash balance per books, July 31, $7, 824. 4. Deposits in transit, July 31, $3, 160. 5. $2, 476 collected for Sandhill Company in July by the bank through electronic funds transfer. The collection has not been recorded by Sandhill Company. 6. Outstanding checks, July 31, $697. (a) Prepare a bank reconciliation at July 31, 2017