the following information pertains to cullumber company. 1. cash balance per books, august 31, $7,374. cash balance per bank, august 31, $7,338. 3. outstanding checks, august 31, $712. 4. august bank service charge not recorded by the depositor $64. 5. deposits in transit, august 31, $3,910. in addition, $3,226 was collected for cullumber company in august by the bank through electronic funds transfer. the collection has not been recorded by cullumber company.