The following information pertains to Sheridan Company. 1. 2. 3. 4. 5. 6. Cash balance per bank, July 31, $8,004. July bank service charge not recorded by the depositor $46. Cash balance per books, July 31, $8,096. Deposits in transit, July 31, $3,266. $1,840 collected for Sheridan Company in July by the bank through electronic funds transfer. The accounts receivable collection has not been recorded by Sheridan Company. Outstanding checks, July 31, $1,380. Date Account Titles and Explanation Debit Credit X X July 31 Accounts Receivable 3266 X X Cash 3266 (To record electronic funds transfer received by bank) X July 31 Bank Charges Expense 1380 X Cash 1380 (To record bank service charge)