The following information pertains to Crane Company.

Cash balance per books, August $31,$$$7,424.$

Cash balance per bank, August $31,$$$7,388.$

Outstanding checks, August $31,$$$689.$

August bank service charge not recorded by the depositor $$41.$

Deposits in transit, August $31,$$$2,760.$

In addition, $$2,076$ was collected for Crane Company in August by the bank through electronic funds transfer. The collection has not been recorded by Crane Company.

Prepare a bank reconciliation at August $31,2025.($List items that increase balance as per bank & books first.$)$

Cash balance per bank statement

Adjusted cash balance per bank

Adjusted cash balance per books

Journalize the adjusting entries at August $31$ on the books of Crane Company. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

$\backslash$table$[[$Date Account Titles and Explanation Credit$],[$August$],[31],[($To record electronic funds transfer$)],[$August$],[\backslash$table$[[($To record bank service charge$)]]]]$