1. While examining cash receipts information, the accounting department determined the following information: opening cash balance $169.00, cash on hand $1,069.25, and cash sales per register tape $914.97. Prepare the required journal entry based upon the cash count sheet.

2. At August 31, Larkspur, Inc. has a cash balance per books of $7,730 and the following additional data from the bank statement: charge for printing Larkspur, Inc. checks $56 and interest earned on checking account balance $71. In addition, Larkspur, Inc. has outstanding checks of $880. Determine the adjusted cash balance per books at August 31.