Rick Hall owns a card shop: Halls Cards. The following cash information is available for the month of August Year 1. As of August 31, the bank statement shows a balance of $16,140. The August 31 unadjusted balance in the Cash account of Halls Cards is $14,100. A review of the bank statement revealed the following information:

A deposit of $4,150 on August 31, Year 1, does not appear on the August bank statement.

It was discovered that a check to pay for baseball cards was correctly written and paid by the bank for $4,500 but was recorded on the books as $5,400.

When checks written during the month were compared with those paid by the bank, three checks amounting to $5,370 were found to be outstanding.

A debit memo for $80 was included in the bank statement for the purchase of a new supply of checks.

REQUIRED:

A. Prepare any necessary journal entries to adjust the books to the true cash balance. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)