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 collected for Sandhill Company in August by the bank through electronic funds transfer. The accounts receivable collection has not been recorded Sandhill Company