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

A summary of the Cash account in the ledger for August shows the following: balance, August 1, $19,080; receipts $74,380; disbursements $73,530; and balance, August 31, $19,930. Analysis reveals that the only reconciling items on the July 31 bank reconciliation were a deposit in transit for $4,840 and outstanding checks of $4,540. 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 $40.00