Current Attempt in Progress The following information pertains to Swifty Corporation. 1. 2. 3. Cash balance per bank, July 31, $8,003. July bank service charge not recorded by the depositor $36. Cash balance per books, July 31, $8,024 Deposits in transit, July 31. $1.870. The bank collected $1,286 in July for Swifty through electronic funds transfer. The collection has not been recorded by Swifty 4. 5. 6. Outstanding checks, July 31, $599. Journalize the adjusting entries at July 31 on the books of Swifty Corporation. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit July 31 (To record the collection of accounts receivable.) July 31