The following information pertains to Pharoah Company. 1. Cash balance per books, August 31,$7,424. 2. Cash balance per bank, August 31,$7,388. 3. Outstanding checks, August 31,$693. 4. August bank service charge not recorded by the depositor $45. 5. Deposits in transit. August 31, \$2,960. In addition, $2.276 was collected for Pharoah Company in August by the bank through electronic funds transfer. The collection has not been recorded by Pharoah Company. Cash balance per bank statement $7388 Add Deposits in transit Less : : Outstanding checks Adjusted cash balance per bank Cash balance per books Add : : Collection on electronic funds transfer : Journalize the adjusting entries at August 31 on the books of Pharoah Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)