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. Prepare a bank reconciliation at August 31, 2025. (List items that increase balance as per bank & books first.) WILDHORSE COMPANY Bank Reconciliation Cash balance per bank statement $7388 Add Deposits in transit $3760 $11148 Outstanding checks $709 i $10439 $7424 $3076 August 31, 2025 Less Adjusted cash balance per bank Cash balance per books Add Collection on electronic funds transfer Add: Less: Bank service charge Adjusted cash balance per books Collection on electronic funds transfer $3076 $10500 $61 $10439 (b) Journalize the adjusting entries at August 31 on the books of Wildhorse Company. (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 O for the amounts) Date Account Titles and Explanation Debit Credit August 31 (To record electronic funds transfer) August 31 (To record bank service charge)