Kingbird, Inc.s bank statement from Main Street Bank at August 31, 2017, gives the following information.

Balance, August 1		$18,770		Bank debit memorandum:
August deposits		71,370		Safety deposit box fee		$ 105
Checks cleared in August		68,598		Service charge		130
Bank credit memorandum:				Balance, August 31		21,432
Interest earned		125

Prepare a bank reconciliation at August 31. (List items that increase balance as per bank & books first.)