The following information pertains to Wildhorse Company Cash balance per bank, July 31, $8, 388. July bank service charge not recorded by the depositor $61. Cash balance per books, July 31, $8, 424 Deposits in transit, July 31, $3, 760. $3, 076 collected for Wild horse Company in July by the bank through electronic funds transfer. The collection has not been recorded by Wild horse Company Outstanding checks, July 31, $709. Prepare a bank reconciliation at July 31, 2017