The following information pertains to Ivanhoe Company. 1. 2. 3. Cash balance per books, August 31, $7,424. Cash balance per bank, August 31, $7,388. Outstanding checks, August 31, $691. August bank service charge not recorded by the depositor $43. Deposits in transit, August 31, $2,860. 4. 5. In addition, $2,176 collected for Ivanhoe Company in August by the bank through electronic funds transfer. The accounts receivable collection has not been recorded Ivanhoe Company. Prepare a bank reconciliation at August 31, 2022. (List items that increase balance as per bank & books first.) IVANHOE COMPANY Bank Reconciliation V $ v : $ $ $ Journalize the adjusting entries at August 31 on the books of Ivanhoe Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit July 31 (To record electronic funds transfer received by bank) July 31 (To record bank service charge)