The following information pertains to Sunland Company. 1. Cash balance per bank, July 31,$8,178. 2. July bank service charge not recorded by the depositor $47. 3. Cash balance per books, July 31,$8,272. 4. Deposits in transit, July 31,$3,337. 5. $1,880 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,$1,410. (a) Prepare a bank reconciliation at July 31, 2025. (List items that increase balance as per bank \& books first.)