On august $31,$ year $1$ the general ledger of a company shows a balance for cash of $$7,794.$ Cash reciepts yet to be deposited into the checkings account total $$3,188,$ and checks written by the academy but not yet processed by the bank total $$1,275.$ The companys balance of cash does not reflect a bank service fee of $$20$ and interest earned on the checking account of $$31.$ These amounts are included in the balance of cash of $$5,892$ reported by the

bank as of end of august.