=vThe following information pertains to Cullumber Company. 1. Cash balance per bank, July 31, $8,538. 2. July bank service charge not recorded by the depositor $64. 3. Cash balance per books, July 31, $8,574. 4. Deposits in transit, July 31, $3,910. 5. $3,226 collected for Cullumber Company in July by the bank through electronic funds transfer. The collection has not been recorded by Cullumber Company. 6. Outstanding checks, July 31, $712. Prepare a tubular adjustment include the margin explanations