The following information pertains to Zevia Company.

1.		Cash balance per books, August 31, $7,424.
2.		Cash balance per bank, August 31, $7,388.
3.		Outstanding checks, August 31, $705.
4.		August bank service charge not recorded by the depositor $57.
5.		Deposits in transit, August 31, $3,560.

In addition, $2,876 collected for Zevia Company in August by the bank through electronic funds transfer. The accounts receivable collection has not been recorded ZeviaCompany.

Journalize the adjusting entries at August 31 on the books of Zevia Company.

Bank Reconciliation August 31, 2022 Cash balance per bank statement $ 7388 Add v: Deposits in transit 3560 10948 Less v: Less : Outstanding checks Outstanding checks 705 Adjusted cash balance per bank 10243 Cash balance per books Cash balance per books HA 7424 Add : Collection on electronic funds transfer 2876 10300 Less v Less : Bank service charge Bank service charge 57 i Adjusted cash balance per books 10243 Date Account Titles and Explanation Debit Credit July 31 (To record electronic funds transfer received by bank) July 31 (To record bank service charge)