The following information pertains to Carla Vista Company. 1. Cash balance per bank, July 31, $8,352. 2. July bank service charge not recorded by the depositor $48. 3. Cash balance per books, July 31, $8,448. 4. Deposits in transit, July 31, $3,408. 5. $1,920 collected for Carla Vista Company in July by the bank through electronic funds transfer. The accounts receivable collection has not been recorded by Carla Vista Company. 6. Outstanding checks, July 31, $1,440. Prepare a bank reconciliation at July 31, 2022. (List items that increase balance as per bank & books first.) CARLA VISTA COMPANY Bank Reconciliation July 31, 2022 Cash balance per bank statement Add : Deposits in transit Less Outstanding checks Adjusted cash balance per bank $ Cash balance per books Add : Electronic funds transfer received Less : Bank service charge 8352 3408 11760 1440 i 10320 $ 8448 1920 10368 48 Adjusted cash balance per books + $ 10320 Journalize the adjusting entries at July 31 on the books of Carla Vista Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation July 31 Debit Credit July 31 (To record electronic funds transfer received by bank) (To record bank service charge)