This information relates to the Cash account in the ledger of Suniand Company. Balance September 1$17,670; Cash deposited $64,000 Balance September 30$18,870; Checks written $62,800 The September bank statement shows a balance of $17,770 at September 30 and the following memoranda. At September 30 , deposits in transit were $5,368 and outstanding checks totaled $3,013. (a) Prepare the bank reconciliation at September 30, 2025. (List items that increase balance as per bank \& books first.)