The following information pertains to Cullumber Corporation.

1.		Balance per bank, July 31, $6,771.
2.		July bank service charge not recorded by Cullumber, $23.
3.		Balance per books, July 31, $7,152.
4.		Deposits in transit, July 31, $2,952.
5.		Electronic collection on account (EFT) from a customer, $2,200 not yet recorded by Cullumber.
6.		Outstanding cheques, July 31, $810.
7.		Returned cheque from the deposit of a collection on account, $380, due to nonsufficient funds. Related bank service charge, $36. The charges will be added to the customers account.

CULLUMBER CORPORATION Bank Reconciliation July 31, 2018 Balance per bank statement 6771 Add : Deposits in transit 2952 9723 Less : Outstanding cheques 810 Reconciled cash balance per bank 8913 Balance per books Add : Less : Returned (NSF) cheque, plus bank service charge Prepare any journal entries required from the bank reconciliation at July 31 of Cullumber Corporation. entered. Do not indent manually. If no entry is required, select "No Entry" for the account ti Date Account Titles and Explanation Debit Credit July 31 (To record electronic collection) (To record bank service charge) (To record NSF cheque and charges)