On August 31, 2024, Sunland Company had a cash balance per its books of $26,920. The bank statement on that date showed a balance of $16,380. A comparison of the bank statement with the Cash account revealed the following. 1. The August 31 deposit of $17,730 was not included on the August bank statement. 2. The bank statement shows that Sunland recelved EFT deposits from customers on account totalling $2,290 in August. Sunland has not recorded any of these amounts. 3. Cheque #673 for $1,040 was outstanding on July 31 . It did not clear the bank account in August. All of the cheques written in. August have cleared the bank by August 31 , except for cheque #710 for $2,510, and $712 for $2,300. 4. The bank statement showed on August 29 an NSF charge of $904 for a cheque issued by R. Wilson, a customer, in payment of their account. This amount included an $12 service charge by Sunland's bank. The companys policy is to pass on all NSF service charges to the customer. 5. Bank service charges of $28 were included on the August statement. 6. The bank recorded cheque #705 for $168 as $186. The cheque had been issued to pay for a building repair. Sunland had correctly recorded the cheque. Date Account Titles and Explanation Debit Credit Aug.31 (To record EFT collection on account) Aug-32 (To record NSF cheque and bank service charge expense)