This information relates to the Cash account in the ledger of Ivanhoe Company. Balance September 1- $19,140; Cash deposited- $64,000 Balance September 30$20,340; Checks written- $62,800 The September bank statement shows a balance of $19,240 at September 30 and the following memoranda. At September 30 , deposits in transit were $5,093 and outstanding checks totaled $2,738. (a) Prepare the bank reconciliation at September 30,2025 . (List items that increase balance as per bank \& books first.)