Question $2$: Bank Reconcilation and Adjusting Entries

The Apple Cider Vinegar Company has just received its August $31,2025$ bank statement, which is summarized below:

JP Morgan Chase Bank

Disbursements

Receipts

Balance

Balance, August $1$

Deposits during August

$32,200$

$9,369$

Deposits during August

Zelle direct deposit by a customer; includes $$40$ of interest

Check cleared during August

$34,500$

$1,040$

$41,569$

$42,609$

$\backslash$table$[[$Check cleared during August,$34,500,],[$Bank monthly service fee,$20,],[$Balance$,$ August $31,8,109,],[,8,089,]]$

Apple Cider Vinegar Company's summary Cash account from its General ledger for August is:

Cash

Balance, August $1$

Receipts during August

$34,903$

Disbursements in August

Additional Information:

$1$ Deposits in transit at August $31$ are $$3,800.$

$2$ Checks outstanding at August $31$ total $$1,050.$

$3$ Petty cash on hand at August $31$ is $$310.$

$4$ The bookkeeper improperly entered one check in the books as $$146\mathrm{.}50.$ It was written for $$164\mathrm{.}50$ to pay for supplies. It cleared the bank during th month of August.

Requirements:

$1$ Prepare a Bank Reconcilation Schedule dated August $31,2025.$

$2$ Prepare all Adjusting Journal Entries to make the book correct and complete.