The following information pertains to Sunland Company.

1. Cash balance per bank, July 31, $8,238.

2. July bank service charge not recorded by the depositor $58.

Cash balance per books, July 31, $8,274.

4. Deposits in transit, July 31, $3,610.

5. $2,926 collected for Sunland Company in July by the bank through electronic funds transfer. The collection has not been recorded by Sunland Company.

6. Outstanding checks, July 31, $706.

Date	Account Titles and Explanation	Debit	Credit
July 31	Cash
	(To record electronic funds transfer received by bank)
July 31
	Cash
	(To record bank service charge)

Journalize the adjusting entries at July 31 on the books of Sunland Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

SUNLAND COMPANY Bank Reconciliation July 31, 2017 Cash balance per bank statement 8238 : 6 Less Adjusted cash balance per bank Cash balance per books 8,274 Add Electronic funds transfer received 2926 ! Less Adjusted cash balance per books