The following information pertains to Sunland Company.

1.		Cash balance per bank, July 31, $8,238.
2.		July bank service charge not recorded by the depositor $58.
3.		Cash balance per books, July 31, $8,274.
4.		Deposits in transit, July 31, $3,610.
5.		$2,926 collected for Sunland Company in July by the bank through electronic funds transfer. The collection has not been recorded by Sunland Company.
6.		6. Outstanding checks, July 31, $706.

Prepare a bank reconciliation at July 31, 2017. (List items that increase balance as per bank & books first.) SUNLAND COMPANY Bank Reconciliation 0