The following information pertains to Wildhorse Company. 1. Cash balance per bank, July 31, $10,788. 2. July bank service charge not recorded by the depositor $62. 3. Cash balance per books, July 31, $10,912. 4. Deposits in transit, July 31, $4,402. 5. $2,480 collected for Wildhorse Company in July by the bank through electronic funds transfer. The accounts receivable collection has not been recorded by Wildhorse Company. 6. Outstanding checks, July 31, $1,860. a)Prepare a bank reconciliation at July 31, 2022. (List items that increase balance as per bank & books first.) (b) Journalize the adjusting entries at July 31 on the books of Wildhorse Company. (Credit account titles are automatically indented when amount is entered.