The following information pertains to Ivanhoe Company Cash balance per books, August 31, 57424 2 Cash balance per bank, August 31, $7.388 3 Outstanding checks August 315691 4 August hank service charge not recorded by the depositor $43 S Deposits in tramit, August 31, $2.060 In addition $2.176 collected for Ivanhoe Company in Augnt by the bank through electronic funds transfer. The accounts receivable collection has not been recorded varite Company AN TVANIE COMPANY Date Account Titles and Explanation July 31 July 31 Cash Bark Charges Exper (To record electronic funds transfer received by bank Bank Charge Expense Can (To recand bank service charge $ Debit 2376 7.92/10 Credit 47 2376