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. Prepare the bank reconciliation at September 30,2022 . (List items that increase balance os per bank \& books first.)