The following information pertains to Wildhorse Video Company 1 Cash balance per bank, July 31, $7.473. 2. 3. " July bank service charge not recorded by the depositor $66. The bank erroneously charged another company's $810 check against Wildhorse' account. 4. Cash balance per books, July 31. $8,894, 5. The bank charged Wildhorse account $460 for a customer's NSF check 6. Deposits in transit, July 31, $2,420. 7. B Wildhorse recorded a cash receipt from a customer for rent revenue as $64. The bank correctly recorded it at $46. Bank collected $1.486 from a customer's note receivable for Wildhorse in July through electronic funds transfer. The collection has not been recorded by Wildhorse. 9. Outstanding checks, July 31, $867. (a) Prepare a bank reconciliation for July 31. (List items that increase balance as per bank & books first.)