4 The following information pertains to Oriole Company. 1. Cash balance per books, August 31, $7,424. 2. Cash balance per bank, August 31, $7,388. 3. Outstanding checks, August 31, $703. 4. August bank service charge not recorded by the depositor $55. 5. Deposits in transit, August 31, $3,460. In addition, $2,776 collected for Oriole Company in August by the bank through electronic funds transfer. The accounts receivable collection has not been recorded Oriole Company.

Journalize the adjusting entries at August 31 on the books of Oriole Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)