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. $2,440 collected for Sandhill Company in July by the bank through electronic funds transfer. The accounts receivable collection has not been recorded by Sandhill Company. 6. Outstanding checks, July 31, $1,830.

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. $2,440 collected for Sandhill Company in July by the bank through electronic funds transfer. The accounts receivable collection has not been recorded by Sandhill Company. 6. Outstanding checks, July 31, $1,830. Prepare a bank reconciliation at July 31, 2022. (List items that increase balance as per bank & books first.) SANDHILL COMPANY Bank Reconciliation $