Crane Inc's bank statement from Western Bank at August 31, 2025, shows the following information. A summary of the Cash account in the ledger for August shows the following: Reconciled cash balance, August 1, $13,858; cash receipts deposited $63,140; cheque disbursements $60,327; and unreconciled cash balance, August 31,$16,671. Analysis reveals that the only reconciling items on the July 31 bank reconciliation were a deposit in transit for $4,100 and outstanding cheques of $3,690. In addition, you determine that there was an error involving a company cheque drawn in August: A cheque for $400 payable to a supplier on account that cleared the bank in August was journalized and posted for $40. Prepare a bank reconciliation at August 31. (List items that increase balance as per bank \& books first.)