Bank reconciliation

The following data were accumulated for use in reconciling the bank account of Creative Design Co$.$ for August $20$Y$6$:

Cash balance according to the company's records at August $31,$$$28,110.$

Cash balance according to the bank statement at August $31,$$$29,630.$

Checks outstanding, $$5,710.$

Deposit in transit not recorded by bank, $$4,580.$

A check for $$270$ in payment of an account was erroneously recorded in the check register as $$720.$

Bank debit memo for service charges, $$60.$

a$.$ Prepare a bank reconciliation, using the format shown in Exhibit $13.$

Creative Design Co$.$

Bank Reconciliation

August $31,20Y6$

Line Item Description

Cash balance according to bank statement

Adjusted balance

Cash balance according to company's records $

Adjusted balance

b$.$ If the balance sheet were prepared for Creative Design Co$.$ on August $31,$ what amount should be reported for cash?