Marin Inc's bank statement from Main Street Bank at August 31, 2022, gives the following information $18,620 Bank debit memorandum: 71,220 Safety deposit box fee $ 55 Balance, August 1 August deposits Checks cleared in August Bank credit memorandum: Interest earned 65,648 80 Service charge Balance, August 31 21,132 75 A summary of the Cash account in the ledger for August shows the following: balance August 1. $18.920: receipts $74.220 disbursements $73,540; and balance, August 31. $19.600. Analysis reveals that the only reconciling items on the July 31 bank reconciliation were a deposit in transit for $4.830 and outstanding checks of $4,530. In addition, you determine that there was an error involving a company check drawn in August: A check for $400 to a creditor on account that cleared the bank in August was journalized and posted for $40. Bank Reconciliation Cash balance per bank statement Add V: Deposits in transit Less VE Outstanding checks Adjusted cash balance per bank Adjusted cash balance per books $ Add V: Interest earned > Less V Service charge > $ Safety deposit box rent