(C) Prepare a bank reconciliation at August 31. (List items that increase balance as per bank & books first.) O O O C O O O KINGBIRD, INC. Bank Reconciliation $ O $ $ $

Prepare a bank reconciliation at August 31 (List items that increase balance as per bank \& books first.) Kingbird, Inc's bank statement from Main Street Bank at August 31, 2025, gives the following information. A summary of the Cash account in the ledger for August shows the following: balance, August 1, $19,070, receipt5 $74,370; disbursements $73,490; and balance. August 31, $19,950. Analysis reveals that the only reconciling items on the July 31 bank reconciliation were a deposit in transit for $4,880 and outstanding checks of $4,580. In addition, you determine that there was an error involving a company check drawn in August: A check for $400 to a creditor on account that cleared the bank in August was journalized and posted for $40