Entries for Bank Reconciliation The following data were accumulated for use in reconciling the bank account of Creative Design Co. for August 20Y6:

Cash balance according to the company's records at August 31, $19,040.

Cash balance according to the bank statement at August 31, $20,200.

Checks outstanding, $3,870.

Deposit in transit not recorded by bank, $3,100.

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.

Journalize the entries that should be made by the company that (a) increase cash and (b) decrease cash.

a. 20Y6 Aug. 31 ________ _____ _____

b. Aug. 31 ________ _____ _____