If somebody could explain how they got the answers

EX 7-18 Bank reconciliation Adjusted balance: The following data were accumulated for use in reconciling the bank account of Creatie $21,725 Co. for August 20Y6 1. Cash balance according to the company's records at August 31, $20,870. 2. Cash balance according to the bank statement at August 31, $37.600 3. Checks outstanding, $23,375. 4. Deposit in transit not recorded by bank, $7,500. 5. A check for $100 in payment of an account was erroneously recorded in the check register as $100 6. Bank debit memo for service charges, $45. A. Prepare a bank reconciliation, using the format shown in Exhibit 13. B. If the balance sheet were prepared for Creative Design Co. on August 31 SHOW ME HOW should be reported for cash? CMust a bank reconciliation always balance (reconcile)