a. The August 31 balance shown on the bank statement is $9,820. b. There is a deposit in transit of $1,241 at August 31. c. Outstanding checks at August 31 totaled $1,901. d. Interest credited to the account during August but not recorded on the company's books amounted to $109. e. A bank charge of $39 for checks was made to the account during August. Although the company was expecting a charge, the amount was not known until the bank statement arrived. f. In the process of reviewing the canceled checks, it was determined that a check issued to a supplier in payment of accounts payable of $637 had been recorded as a disbursement of $375. g. The August 31 balance in the general ledger Cash account, before reconciliation, is $9,352. Required a. Prepare the adjusting journal entry that should be prepared to reflect the reconciling items. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)