Coronado Company has just received the August 31, 2020, bank statement, which is summarized below. Disbursements Receipts County National Bank Balance, August 1 Deposits during August Note collected for depositor, including $55 interest Checks cleared during August Bank service charges Balance, August 31 $44,468 1,436 Balance $12.939 57,407 58,843 11,198 11,170 11,170 $47,645 28 The general ledger Cash account contained the following entries for the month of August. Balance, August 1 Receipts during August Cash 13,879 Disbursements in August 48,335 48,208 Deposits in transit at August 31 are $5,248, and checks outstanding at August 31 total $1,450. Cash on hand at August 31 is $428. The bookkeeper improperly entered one check in the books at $147 which was written for $165 for supplies (expense); it cleared the bank during the month of August. Your answer is partially correct. Prepare any entries necessary to make the books correct and complete. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Aug. 31, 2020 Cash 1436 Notes Receivable 1400 Interest Revenue 36 (To record collection of note and interest) Aug. 31, 2020 Bank Charges 28 Cash 28 (To record August bank charges) Aug. 31, 2020 Supplies Expenses 18 Cash 18 (To record error in recording check for supplies) List of Accounts Accounts Payable Accounts Receivable Advertising Expense Allowance for Doubtful Accounts Allowance for Sales Returns and Allowances Bad Debt Expense Cash Cash Over and Short Due from Factor Due to Customer Discount on Notes Payable Discount on Notes Receivable Equity Investments Freight-In Freight-Out Freight-In Freight-Out Gain on Disposal of Land Interest Expense Interest Payable Interest Receivable Interest Revenue Inventory Land Loss on Disposal of Investment Loss on Sale of Receivables Maintenance and Repairs Expense Miscellaneous Expenses No Entry Notes Payable Notes Receivable Notes Receivable Office Expense Office Supplies Owner's Drawings Petty Cash Postage Expense Prepaid Postage Purchase Discounts Recourse Liability Sales Discounts Sales Discounts Forfeited Sales Returns and Allowances Sales Revenue Service Revenue Supplies Supplies Expenses