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. Prepare the bank reconciliation at September 30, 2025. (List items that increase balance as per bank \& books first.)