This information relates to the Cash account for Cullumber Company. Balance September 1- $20,340; Cash deposited $64,000 Balance September 30$21,540; Checks written $62,800 The September bank statement shows a balance of $20,440 at September 30 and the following memoranda. At September 30 , deposits in transit were $5,388 and outstanding checks totaled $3,033. Prepare the bank reconciliation at September 30,2022 . (List items that increase balance as per bank \& books first)