The following information pertains to Sunland Video Company. 1. Cash balance per bank, July 31, $8,003. 2. July bank service charge not recorded by the depositor $36. 3. Cash balance per books, July 31, $8,024. 4. Deposits in transit, July 31, $1,870. 5. Bank collected $1,270 note for Sunland in July, plus interest $44, less fee $28. The collection has not been recorded by Sunland, and no interest has been accrued. 6. Outstanding checks, July 31, $599. (b) Journalize the adjusting entries at July 31 on the books of Sunland Video Company. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit July 31 (To record the collection of the note.) July 31 (To record the bank service charge.)