The following information pertains to Crane Company.

$1.$ Cash balance per books, August $31,$ $$7,374.$

$2.$ Cash balance per bank, August $31,$$$7,338.$

$3.$ Outstanding checks, August $31,$$$700.$

$4.$ August bank service charge not recorded by the depositor $$52.$

$5.$ Deposits in transit, August $31,$$$3,310.$

In addition, $$2,626$ collected for Crane Company in August by the bank through electronic funds transfer. The accounts receivable collection has not been

CRANECOMPANY

Bank Reconcillation

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Listof Accounts

Joumalize the adjusting entries at August $31$ on the books of Crane Company. $($Gredit account titles are automatically indented when amount is entered. Donot indent manually.$)$

Date Account Tutics and Explanation

Debite

Gredit

suly$31$

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$(1)$ brecord clectronic funds transfer recelved by bank$)$

duy$38$

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$($iorecord banksemicecharge$)$recorded Crane Company.