JHUW ALLCIPLINSLUIY Current Attempt in Progress The following information pertains to Cullumber Company. 1. Cash balance per books, August 31, $7,374. 2. Cash balance per bank, August 31, $7,338. 3. Outstanding checks, August 31, $712. 4. August bank service charge not recorded by the depositor $64. 5. Deposits in transit, August 31, $3,910. In addition, $3,226 collected for Cullumber Company in August by the bank through electronic funds transfer. The accounts receivable collection has not been recorded Cullumber Company. Journalize the adjusting entries at August 31 on the books of Cullumber Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit August 31 (To record electronic funds transfer received by bank) August 31 (To record bank service charge) e Textbook and Media