1. #1 Prepare bank reconciliation and adjusting entries The following information pertains to List Company. Cash baLIST per bank, AUGUST 31, $8,732. 2. AUGUST bank service charge not recorded by the depositor $45. 3. Cash baLIST per books, AUGUST 31, $8,768. Deposits in transit, AUGUST 31, $3,500. 5. $2,023 collected for LIST Company in AUGUST by the bank through electronic funds transfer. The collection has not been recorded by LIST Company. 6. Outstanding checks, AUGUST 31, $1,486. 4. Instructions (a) (b) Prepare a bank reconciliation at AUGUST 31, 2022. Journalize the adjusting entries at AUGUST 31 on the books of LIST Company