The following information pertains to Cullumber Company.

1.		Cash balance per bank, July 31, $7,438.
2.		July bank service charge not recorded by the depositor $42.
3.		Cash balance per books, July 31, $7,474.
4.		Deposits in transit, July 31, $2,810.
5.		$2,126 collected 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, $690.

Current Attempt in Progress The following information pertains to Cullumber Company. 1. Cash balance per bank, July 31, $7,438. 2. July bank service charge not recorded by the depositor $42. 3. Cash balance per books, July 31, $7,474. 4. Deposits in transit, July 31, $2,810. 5. $2,126 collected 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, $690. (b) Prepare a tabular analysis for the adjustments at July 31 on the books of Cullumber Company. Include margin explanations for the changes in revenues and expenses. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities Accts. Rec. Cash Rev. July 31 31 Prepare a tabular analysis for the adjustments at July 31 on the books of Cullumber Company. Include margin explanations for the changes in revenues and expenses. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Liabilities Stockholders' Equity Rev. Exp. e Textbook and Media