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 for Sunland Company in July by the bank through electronic funds transfer. The accounts receivable collection has not been recorded by Sunland Company 6. Outstanding checks, July 31, $1.770. (a) Prepare a bank reconciliation at July 31, 2022. (List items that increase balance as per bank & books first.) SUNLAND COMPANY Bank Reconciliation