On August 31, 2024, the general ledger of Brusher Man Vacuum shows a balance for cash of $7,904. Cash receipts yet to be deposited into the checking account total $3,336. The company's balance of cash does not reflect a debit card payment for the purchase of postage expense ($82) or an electronic funds transfer for rent expense ($1,385). The bank statement also revealed the company recorded a debit card transaction for supplies of $407, but the actual amount was $507. These amounts are included in the balance of cash of $3,001 reported by the bank as of the end of August. Required: 1. Prepare a bank reconciliation to calculate the correct ending balance of cash on August 31, 2024. 2. Record the necessary entry(ies) to adjust the balance for cash.