The following information pertains to Sheffield Corp. 1. 3 4 5 Cash balance per bank, July 31, 57.483 July bank service charge not recorded by the depositor $37 Cash balance per books, July 31, 57,504 Deposits in transit, July 31. 51,610 The bank collected $1.026 in July for Shelfeld through electronic funds transfer. The collection has not been recorded by Sheffield Outstanding checks, July 31. 5600 Prepare a bank reconciliation at July 31. list items that increase cash balonce first Reconcile cash balance per bank first) Sheffield Corp Bank Reconciliation $