please answer PART B clearly. thank you

The following information pertains to Sunland Company. 1. Cash balance per books, August 31,\$7,374. 2. Cash balance per bank, August 31, \$7,338. 3. Outstanding checks, August 31,\$706. 4. August bank service charge not recorded by the depositor $58. 5. Deposits in transit, August 31, $3.610. In addition, $2.926 collected for Suntand Company in August by the bank through electronic funds transfer. The accounts receivable collection has not been recorded Sunland Companv. Journalan the sdpesting entries at Ausust 31 on the books of Sunland Company. CCredit ocoount titles are artomatically indented (b)