Journalize the adjusting entries at August $31$ on the books of Sheridan Company. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Date Account Titles and Explanation

Debit

Credit

August $31$

$($To record electronic funds transfer$)$

August $31$

$($To record bank service charge$)$

eTextbook and Media

List of Accounts