The information below relates to the Cash account in the ledger of Coronado Company.

Balance September $1-$$$17,440$;$,$ Cash deposited $-$$$64,460.$

Balance September $30-$$$18,224$;$,$ Checks written$-$$$63,676.$

The September bank statement shows a balance of $$17,242$ on September $30$ and the following memoranda.

At September $30,$ deposits in transit were $$4,860,$ and outstanding checks totaled $$2,793$

Prepare the bank reconciliation at September $30.($List items that increase cash balance first.$)$