The following information pertains to Sheridan Corporation. 1. Balance per bank, July 31, $8,361. 2. July bank service charge not yet recorded by Sheridan, $25. 3. Balance per books, July 31, $8,733. 4. Deposits in transit, July 31, $2,505. 5. Electronic collection on account (EFT) from a customer, $1,685 not yet recorded by Sheridan. 6. Outstanding cheques, July 31, $873. 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.