The following information pertains to Sunland Company. 1. Cash balance per books, August 31,$7,424. 2. Cash balance per bank, August 31, \$7,388, 3. Outstanding checks, August 31, $695. 4. August bank service charge not recorded by the depositor $47. 5. Deposits in transit, August 31,$3,060. In addition, $2.376 was collected for Sunland Company in August by the bank through electronic funds transfer. The collection has not been recordekfy Sunland Company. Prepare a bank reconciliation at August 31.2025. (List items that increase balance os per bank \& books first) Journalize the adjusting entries at August 31 on the books of Sunland Compamy. (Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts)