The following information pertains to Sheridan Company. 1. Cash balance per books. August 31,$7,374. 2. Cashbalance per bank, August 31,$7,338. 3. Outstanding checks, August 31, \$694, 4. August bank service charge not recorded by the depositor $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 bankreconciliation at August 31, 2025. (tist items that increase balance as per bank \& books fint)