The following information pertains to Wildhorse Company. 1. 2. 3. 4. 5. Cash balance per bank, July 31. $10,788. July bank service charge not recorded by the depositor $62. Cash balance per books, July 31. $10.912. Deposits in transit. July 31. $4,402. 52.480 collected for Wildhorse Company in July by the bank through electronic funds transfer. The accounts receivable collection has not been recorded by Wildhorse Company. Outstanding checks, July 31. $1.860. 6. (b) Journalize the adjusting entries at July 31 on the books of Wildhorse Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Date July 31 Credit (To record electronic funds transfer received by bank) July 31 (To record bank service charge)