Sage Hill Inc's bank statement from Main Street Bank at August 31, 2022, gives the following information. A summary of the Cash account in the ledger for August shows the following: balance. August 1, $18,885; receipts $74,185; disbursements $73,555; and balance, August 31,$19.515. Analysis reveals that the only reconciling items on the July 31 bank reconciliation were a deposit in transit for $4,815 and outstanding checks of $4,515. 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. Journalize the adjusting entries to be made by Sage Hill Inc. at August 31. (Credit account titles are automatically indented when