The following information pertains to Sandhill Corporation. 1. Balance per bank, July 31,$8,802. 2. July bank service charge not yet recorded by Sandhill, $25. 3. Balance per books, July 31,$9,192. 4. Deposits in transit, July 31,$2,574. 5. Electronic collection on account (EFT) from a customer, $1,691 not yet recorded by Sandhill. 6. Outstanding cheques, July 31,$918. 7. Returned cheque from the deposit of a collection on account, $360, due to nonsufficient funds. Related bank service charge. \$40. The charges will be added to the customer's account