Ivanhoe Inc.'s bank statement from Western Bank at August 31, 2022, shows the following information. A summary of the Cash account in the ledger for August shows the following: Reconciled cash balance, August 1,$18,252; cash receipts deposited $83,160; cheque disbursements $79,450; and unreconciled cash balance, August 31, $21,962. Analysis reveals that the only reconciling items on the July 31 bank reconciliation were a deposit in transit for $5,400 and outstanding cheques of $4,860. 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