This information relates to the Cash account in the ledger of Cullumber Company. Balance September 1-\$16,660; Cash deposited $64,000 Balance September 30$17,860; Checks written $62,800 The September bank statement shows a balance of $16,760 at September 30 and the following memoranda. At September 30, deposits in transit were $4,908 and outstanding checks totaled $2,553. (a) Prepare the bank reconciliation at September 30, 2025. (List items that increase balance as per bank \& books first.)