Logan Bruno Company has just received the August 31, 2017, bank statement, which is summarized below.

County National Bank		Disbursements			Receipts		Balance
Balance, August 1							$9,369
Deposits during August					$32,200		41,569
Note collected for depositor, including $40 interest					1,040		42,609
Checks cleared during August		$34,500					8,109
Bank service charges		20					8,089
Balance, August 31							8,089

The general ledger Cash account contained the following entries for the month of August.

Cash
Balance, August 1		10,050	Disbursements in August		34,903
Receipts during August		35,000

Deposits in transit at August 31 are $3,800, and checks outstanding at August 31 total $1,050. Cash on hand at August 31 is $310. The bookkeeper improperly entered one check in the books at $146.50 which was written for $164.50 for supplies (expense); it cleared the bank during the month of August.

B. What is the net adjustment to Cash including all journal entries (show as a negative if the net adjustment is a credit) that you prepared: