The following information pertains to Crane Company.

1.		Cash balance per bank, July 31, $11,136.
2.		July bank service charge not recorded by the depositor $64.
3.		Cash balance per books, July 31, $11,264.
4.		Deposits in transit, July 31, $4,544.
5.		$2,560 collected for Crane Company in July by the bank through electronic funds transfer. The accounts receivable collection has not been recorded by Crane Company.
6.		Outstanding checks, July 31, $1,920.

Journalize the adjusting entries at July 31 on the books of Crane Company.

Date	Account Titles and Explanation	Debit	Credit
July 31	Enter an account title to record electronic funds transfer received by bank on july 31	Enter a debit amount	Enter a credit amount
	Enter an account title to record electronic funds transfer received by bank on july 31	Enter a debit amount	Enter a credit amount
	(To record electronic funds transfer received by bank)
July 31	Enter an account title to record bank service charge on july 31	Enter a debit amount	Enter a credit amount
	Enter an account title to record bank service charge on july 31	Enter a debit amount	Enter a credit amount
	(To record bank service charge)