The following information pertains to Sandhill Company. Cash balance per bank, July 31, $7, 788. July bank service charge not recorded by the depositor $49. Cash balance per books, July 31, $7, 824. Deposits in transit, July 31, $3, 160. $2, 476 collected 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, $697. Prepare a bank reconciliation at July 31, 2017. (List items that increase balance as per bank & books first.)