On August $31,2024,$ Blossom Company had a cash balance per its books of $$26,000.$ The bank statement on that date showed a

balance of $$17,000.$ A comparison of the bank statement with the Cash account revealed the following.

The August $31$ deposit of $$15,750$ was not included on the August bank statement.

The bank statement shows that Blossom received EFT deposits from customers on account totalling $$2,800$ in August.

Blossom has not recorded any of these amounts.

Cheque #$673$ for $$1,000$ was outstanding on July $31.$ It did not clear the bank account in August. All of the cheques written in

August have cleared the bank by August $31,$ except for cheque #$710$ for $$2,000,$ and #$712$ for $$2,000.$

The bank statement showed on August $29$ an NSF charge of $$1,001$ for a cheque issued by R$.$ Smith, a customer, in payment of

their account. This amount included an $$8$ service charge by Blossom's bank. The company's policy is to pass on all NSF

service charges to the customer.

Bank service charges of $$22$ were included on the August statement.

The bank recorded cheque #$705$ for $$125$ as $$152.$ The cheque had been issued to pay for a building repair. Blossom had

correctly recorded the cheque.

$($a$)$

Prepare a bank reconciliation at August $31.($List items that increase balance as per bank & books first.$)$