Refer to the information given below:

a. The August 31 balance shown on the bank statement is $9,802.

b. There is a deposit in transit of $1,263 at August 31.

c. Outstanding checks at August 31 totaled $1,885.

d. Interest credited to the account during August but not recorded on the company's books amounted to $118.

e. A bank charge of $40 for checks was made to the account during August. Although the company was expecting a charge, the amount was not known until the bank statement arrived.

f. In the process of reviewing the canceled checks, it was determined that a check issued to a supplier in payment of accounts payable of $620 had been recorded as a disbursement of $353.

g. The August 31 balance in the general ledger Cash account, before reconciliation, is $9,369.

Required: a. Prepare the adjusting journal entry that should be prepared to reflect the reconciling items.