Exercise 5-10 (Algo) Bank reconciliation adjustment LO 3 Refer to the information given below: a. The August 31 balance shown on the bank statement is $9,824. b. There is a deposit in transit of $1,240 at August 31. c. Outstanding checks at August 31 totaled $1,900. d. Interest credited to the account during August but not recorded on the company's books amounted to $106. e. A bank charge of $38 for checks was made to the account during August. Although the company was expecting a charge, the amount was not known until the bank statement arrived. f. In the process of reviewing the canceled checks, it was determined that a check issued to a supplier in payment of accounts payable of $636 had been recorded as a disbursement of $357. g. The August 31 balance in the general ledger Cash account, before reconciliation, is $9,375. Required: a-1. Show the reconciling items in a horizontal model that should be prepared to reflect the reconciling items as on August 31. (Use amounts with + for increases and amounts with - for decreases.) Assets Balance Sheet Liabilities Income Statement Stockholders' Equity Net income Revenues Expenses