The following information pertains to Sheridan Company. 1. 2. 3. 4. 5. (a) Cash balance per books, August 31, $7,374. Cash balance per bank, August 31, $7,338. Outstanding checks, August 31, $694. August bank service charge not recorded by the depositor $46. Deposits in transit, August 31, $3,010. In addition, $2,326 was collected for Sheridan Company in August by the bank through electronic funds transfer. The collection has not been recorded by Sheridan Company. Prepare a bank reconciliation at August 31, 2025. (List items that increase balance as per bank & books first.)

The following information pertains to Sheridan Company. 1. Cash balance per books, August 31,$7,374. 2. Cash balance per bank, August 31,$7,338. 3. Outstanding checks, August 31,$694. 4. August bank service charge not recorded by the de fositor $46. 5. Deposits in transit, August 31,$3,010. In addition, $2,326 was collected for Sheridan Company in August by the bank through electronic funds transfer, The collection has not been recorded by Sheridan Company. (a) Prepare a bank reconciliation at August 31, 2025. (List items that increase balance as per bank \& books first.)