Journalize the adjusting entries at July 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
July 31	Enter an account title to record electronic funds transfer received by bank on july 31	Enter a debit amount	Enter a credit amount
	Enter an account title to record electronic funds transfer received by bank on july 31	Enter a debit amount	Enter a credit amount
	(To record electronic funds transfer received by bank)
July 31	Enter an account title to record bank service charge on july 31	Enter a debit amount	Enter a credit amount
	Enter an account title to record bank service charge on july 31	Enter a debit amount	Enter a credit amount
	(To record bank service charge)