The following information pertains to Ranchero Company. 1. Cash balance per books, August 31, $7,364. 2. Cash balance per bank, August 31, $7,328. 3. Outstanding checks, August 31, $686. 4. August bank service charge not recorded by the depositor $38. 5. Deposits in transit, August 31, $2,700. In addition, $2,016 collected for Ranchero Company in August by the bank through electronic funds transfer. The accounts receivable collection has not been recorded Ranchero Company.