The following information pertains to Sandhill Company. 1. Cash balance per books, August 31,$7,424. 2. Cash balance per bank, August 31,$7,388. 3. Outstanding checks. August 31,$697. 4. August bank service charge not recorded by the depositor $49. 5. Deposits in transit, August 31,$3,160. In addition, \$2,476 was collected for Sandhill Company in August by the bank through electronic funds transfer. The collection has ne been recorded by Sandhili Company. Journalize the adjusting entries at August 31 on the books of Sandhill Company. (Credit account titles are outomatically 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 0 for the amounts.)