The following information pertains to Wildhorse Corporation. 1. Balance per bank, July \\( 31, \\$ 7,332 \\). 2. July bank service charge not yet recorded by Wildhorse, \\( \\$ 25 \\). 3. Balance per books, July \\( 31, \\$ 7,662 \\). 4. Deposits in transit, July \\( 31, \\$ 2,344 \\). 5. Electronic collection on account (EFT) from a customer, \\$1,671 not yet recorded by Wildhorse. 6. Outstanding cheques, July \\( 31, \\$ 768 \\). 7. Returned cheque from the deposit of a collection on account, \\( \\$ 360 \\), due to nonsufficient funds. Related 1 \\( \\$ 40 \\). The charges will be added to the customer's account. (a) Prepare a bank reconciliation at July 31,2022 . (List items that increase balance os per bank \\& books first)