The following information pertains to Swifty Corporation 1. 2. . 3. 4. Cash balance per bank, July 31, $ 8,003. July bank service charge not recorded by the depositor $ 36, Cash balance per books, July 31. $ 8,024. Deposits in transit, July 31, $ 1,870, The bank collected $ 1.286 in July for Swifty through electronic funds transfer. The collection has not been recorded by Swifty Outstanding checks, July 31, $ 599. 5. 6. Prepare a bank reconciliation at July 31. (List items that increase cash balance first. Reconcile cash balance per bank first.) Swifty Corporation Bank Reconciliation > $ Date Account Titles and Explanation Debit Credit July 31 (To record the collection of accounts receivable.) LA July 31 (To record the bank service charge)