.		Cash balance per books, August 31, $7,424.
2.		Cash balance per bank, August 31, $7,388.
3.		Outstanding checks, August 31, $705.
4.		August bank service charge not recorded by the depositor $57.
5.		Deposits in transit, August 31, $3,560.

In addition, $2,876 collected for Zevia Company in August by the bank through electronic funds transfer. The accounts receivable collection has not been recorded Zevia Company.

Bank Reconciliation