i just need the last part

SON BA Exercise 7-11 (Part Level Submission) The following information purtains to Cullumber Company 1 Cash balance per bank, ly 31, 511,310. 2 July bank service charge not recorded by the depositor 365 3 Cash balance per books, 31, $11.440 4 Depouts in transit, July 31, 54,615 $2,600 collected for Clumber Company in July by the bank through electronic funds transfer. The accounts receivable collection has not been recorded by Cullumber Company 6. Outstanding checks, July 31, 51.950 CULLUMBER COMPANY Bank Reconciliation July 31, 2022 Cash balance per bank statement 11310 Add Deposits in transit 4615 15925 Less Outstanding checks 1950 Adjusted cash balance per bank 13975 Cash balance per books 11440 Add Electronic funds transfer received 2600 14040 > Less Bank service charge 65 Adjusted cash balance per books 13975 (b) Journalize the adjusting entries at July 31 on the books of Cultumber Company. (Credit account titles are automatically indented whest amount is entered. Do not Indent manually Date Account Titles and Explanation Debit Credit July 31 (To record electronic tunde transfer received by bank) July 31 To record bank service charge)