The following information pertains to Sunland Company. 1. Cash balance per bank, July 31,$10,266. 2. July bank service charge not recorded by the depositor $59. 3. Cash balance per books, July 31,$10,384. 4. Deposits in transit, July 31,$4,189. 5. $2.360 collected from a customer for Sunland Company in July by the bank through electronic funds transfer. The collection has not been recorded by Sunland Company. 6. Outstanding checks, July 31,$1,770. Prepare a bank reconciliation at July 31, 2025. (List items that increase balance as per bank \& books first)