The following information pertains to Sunland Company. 1. Cash balance per books, August 31, $7,424. 2. Cash balance per bank, August 31, $7,388. 3. Outstanding checks, August 31, $695. 4. August bank service charge not recorded by the depositor $47. 5. Deposits in transit, August 31, $3,060. In addition, $2,376 collected for Sunland Company in August by the bank through electronic funds transfer. The accounts receivable collection has not been recorded Sunland Company. Prepare a bank reconciliation at August 31, 2022. (List items that increase balance as per bank & books first.) SUNLAND COMPANY Bank Reconciliation August 31, 2022 Cash balance per bank statement