The following information pertains to Wildhorse Company 1. Cash balance per books, August 31. $7,424 2 Cash balance per bank, August 31, $7,388. 3. Outstanding checks, August 31, $709. 4. August bank service charge not recorded by the depositor $61. 5. Deposits in transit, August 31, $3,760. In addition, $3,076 was collected for Wildhorse Company in August by the bank through electronic funds transfer. The collection has not been recorded by Wildhorse Company