please do part B

The following information pertains to Cullumber Company. 1. Cash balance per bank, July 31,$8,963. 2. July bank service charge not recorded by the depositor $33. 3. Cash balance per books, July 31,$8,984. 4. Deposits in transit, July 31,$2,800. 5. $1,616 collected from a customer for Cullumber Company in July by the bank through electronic funds transfer. The collection has not been recorded by Cullumber Company. 6. Outstanding checks, July 31,$1,196. Journalize the adjusting entries at July 31 on the books of Cullumber Company. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)