The following information pertains to Cullumber Company. 1. 2. 3. 4. 5. 6. Cash balance per bank, July 31, $7,308. July bank service charge not recorded by the depositor $42. Cash balance per books, July 31, $7,392. Deposits in transit, July 31, $2,982. $1,680 collected from a customer for Cullumber Company in July by the bank through electronic funds transfer. The collection has not been recorded by Cullumber Company. Outstanding checks, July 31, $1,260.

The following information pertains to Cullumber Compary. 1. Cash balance per bank, July 31,$7,308, 2. July bank service charge not recorded by the depositor $42. 3. Cash balance per books, July 31,$7,392 4. Deposits in transit. July 31, \$2,982. 5. \$1.680 collected from a customer for Cullumber Company in July by the bank through electronic funds transfer. The collection has not been recorded by Cullumber Company. 6. Outstanding checks, July 31,$1,260. Journalize the adjusting entries at July 31 on the books of Cullumber Company. (Credit occount titles ore outomatically 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.) Date Account Titles and Explanation Debit Credit July 31 (To record electronic funds transfer) July 31 (To record bank service charge)