The following information pertains to Cullumber Company. 1 Cash balance per books, August 31,$7,374. 2. Cash balance per bank, Augyst 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 collected for Cullumber Company in August by the bank through electronic funds transfer. The accounts recelvable collection has not been recorded Cullumber Company. Journalize the adjusting entries at August 31 on the books of Cullumber Company. (Credit account tilles are cuttomatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credtt July 31 (To record electronic funds transfer recelved by bank) July31 (Torecord bank service charge)