The following information pertains to Blossom Company. 1. 2. 3. 4. Cash balance per books, August 31, $7,374. Cash balance per bank, August 31, $7,338. Outstanding checks, August 31, $688. August bank service charge not recorded by the depositor $40. Deposits transit, August 31, $2,710. 5. In addition, $2,026 collected for Blossom Company in August by the bank through electronic funds transfer. The accounts receivable collection has not been recorded Blossom Company. BLOSSOM COMPANY Bank Reconciliation August 31, 2022 Cash balance per bank statement 7338 Add Deposits in transit 2710 10048 Less Outstanding checks 688 9360 Adjusted cash balance per bank Cash balance per books 7374 Add Collection on electronic funds transfer 2026 9400 Less Bank service charge 40 9360 Adjusted cash balance per books Journalize the adjusting entries at August 31 on the books of Blossom Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit July 31 (To record electronic funds transfer received by bank) July 31 (To record bank service charge)