The following information pertains to Cullumber Company. 1. Cash balance per books, August 31,$7,374. 2. Cash balance per bank, August 31,$7,338. 3. Outstanding checks, August 31, $712. 4. August bank service charge not recorded by the depositor $64. 5. Deposits in transit, August 31, $3,910. In addition, $3,226 was collected for Cullumber Company in August by the bank through electronic funds transfer. The collection not been recorded by Cullumber Company. (a) Prepare a bank reconciliation at August 31, 2025. (List items that increase balance as per bank \& books first.) Journalize the adjusting entries at August 31 on the books of Cullumber 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.)