The following information pertains to Sandhill Company. 1. Cash balance per bank, July 31,$8,526. 2. July bank service charge not recorded by the depositor $49. 3. Cash balance per books, July 31,$8,624. 4. Deposits in transit, July 31,$3,479. 5. $1,960 collected for Sandhill Company in July by the bank through electronic funds transfer. The accounts receivable collection has not been recorded by Sandhill Company. 6. Outstanding checks, July 31, $1,470. Journalize the adjusting entries at July 31 on the books of Sandhill Company. (Credit account titles are outomatically indented when amount is entered. Do not indent manually.)